On July 1, Year 1, Black & Associates issued 2,000 of its 8% $1,000 bonds for $1,752,000. The bonds were issued to yield 10%. The bonds are dated July 1, Year 1 and mature on July 1, Year 11. Interest is payable semiannually on January 1st and July 1st. Using the effective interest method, How much of the bond discount should be amortized for the six months ended December 31, Year 1?
a) $9,920
b) $15,200
c) $12,400
d) $7,600