The cost of replacing a high-definition television production line in 6 years is estimated to be $500,000. At an interest rate of 14% per year, compounded semiannually, the uniform amount that must be deposited into a sinking fund every 6 months beginning now is closest to:

(a) <$21,000

(b) $21,335

(c) $24,820

(d) $27,950