tano company issues bonds with a par value of $180,000 on january 1, 2020. the bonds' annual contract rate is 8%, and interest is paid semiannually on june 30 and december 31. the bonds mature in three years. the annual market rate at the date of issuance is 10%, and the bonds are sold for $170,862. what is the amount of the discount on these bonds at issuance? how much total bond interest expense will be recognized over the life of these bonds? prepare a straight-line amortization table for these bonds.