Warren Company Issued $900,000 of 8%, 5-Year Bonds Dated January

Warren Company issued $900,000 of 8%, 5-year bonds dated January 1, 2019, for $891,000. Interest is paid on January 1 and July 1. What is the total amount of interest expense for the bonds for 2019, using the straight-line method of amortization?

A) $72,000
B) $71,280
C) $70,200
D) $73,800