Six Years Ago Hill City Issued $10 Million of 6

Six years ago Hill City issued $10 million of 6 percent term bonds, due 30 years from the date of issue. Interest on the bonds is payable semi-annually on January 1 and July 1. Hill City has a September 30 fiscal year-end. The amount of interest payable that should be included on the balance sheet for the debt service fund of Hill City at September 30 is

A) $ -0-.
B) $150,000.
C) $300,000.
D) $600,000.