Your Company issued a $$150,000$ face value bond on January $1,2020.$ The $20-$year term bond was issued at $102$ and had a $4\%$ stated rate of interest that is payable on December $31$st of each year. What is the annual amortization amount for the discount or premium related to the bond?

Group of answer choices

$$150$ Credit

$$0$

$$300$ Debit

$$300$ credit

$$150$ debit