A corporation issues $500,000,10%,5-year bonds on january 1,2010 for $479,000.Intrest is paid semiannually on january 1 and july 1.If the corporation uses the straight -line method of amortization of bond discount,the amount of bond intrest expense to be recognized on July 1,2010 is ?
A)$52,100
B)$25,000
C)$27,100
D)$22,900