On January 1,2014,Always Corporation Issues $3,000,000,5-Year,10% Bonds for $2,910,000

Multiple Choice

On January 1,2014,Always Corporation issues $3,000,000,5-year,10% bonds for $2,910,000.Interest is paid semiannually on January 1 and July 1.Always Corporation uses the straight-line method of amortization.The company's fiscal year ends on December 31.The amount of discount amortized on July 1,2014 is:

A) $4,500.
B) $9,000.
C) $18,000.
D) $90,000.