On January 1,2X13,Soothing Massage Company Acquired,as a Long-Term Investment,20 Bonds

On January 1,2X13,Soothing Massage Company acquired,as a long-term investment,20 bonds with a face value of $1,000 each.The bonds have a 10-year life,a 10% coupon rate,and pay interest semi-annually every June 30 and December 31.If the bonds were purchased by Soothing Massage Company to yield 8% and were acquired for $22,718.30,what is the interest revenue to be recognized by Soothing Massage Company with respect to interest on December 31,2X13?

A) $1,817.46
B) $905.08
C) $908.73
D) $1,000.00
E) $800.00