On July $1,2023,$ LIN Inc. issued a five$-$year, $10\%$ bond of $$400,000$ for the discount price of $$343,811.$ Interest is to be paid semi$-$annually on June $30$ and December $31.$ The company$$s year end is July $31.$ Assume the market rate of interest was $14\%$ on the issuance date and the discount is amortized using the straight$-$line method. What is the interest payment, discount amortization, interest expense and bond book value respectively from the amortization schedule for December $31,2024?$

Select one:

a$.$ $$20,000$; $$5,000$; $$25,000$; $$56,189$

b$.$ $$20,000$; $$5,000$; $$25,619$; $$343,811$

c$.$ $$20,000$; $$5,619$; $$25,619$; $$360,668$

d$.$ $$20,000$; $$5,619$; $$25,619$; $$349,430$