On January $1,2025,$ Tamarisk Company purchased $12\%$ bonds having a maturity value of $$284,000$ for $$305,531\mathrm{.}40.$ The bonds provide the bondholders with a $10\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Tamarisk Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified as available$-$for$-$sale category. The fair value of the bonds at December $31$ of each year$-$end is as follows.

$\backslash$table$[[2025,$$$303,400,2028,$$$293,200$