n january 2, year 3, gill co. issued $2 million of 10-year, 8% bonds at par. the bonds, dated january 1, year 3, pay interest semiannually on january 1 and july 1. bond issue costs were $250,000. the results under the straight-line amortization method are not materially different from those of the interest method. thus, gill amortizes debt issue costs using the straight-line amortization method. what amount of bond issue costs are unamortized at june 30, year 4?