Kiyabu County Issued a $500,000, 10 Percent, 10-Year Bond on January

Kiyabu County issued a $500,000, 10 percent, 10-year bond on January 1, 2011, for 113.6 when the effective interest rate was 8 percent. Interest is payable on June 30 and December 31. Kiyabu uses the effective-interest method to amortize all premiums and discounts.
How much premium or discount should be amortized on June 30, 2011?

A) $2,790
B) $2,280
C) $2,000
D) $1,970