RCM Corporation, a Calendar-Year Firm, Is Authorized to Issue $200,000

RCM Corporation, a calendar-year firm, is authorized to issue $200,000 of 10 percent, 20-year bonds dated January 1, 2011, with interest payable on January 1 and July 1 of each year.
If the bonds were issued at 97 on April 1, 2011, the amount of the discount amortized on July 1 (using the straight-line method) would be approximately

A) $25.
B) $76.
C) $67.
D) $152.