on march 1, year 1, max inc. bought $200,000 face value 12% us treasury bonds for $200,000 which includes accrued interest. the interest on these is payable semi-annually on june 30 and december 31. these bonds are held to maturity, which is june 30, year 2. what will be the carrying value of the bond as on december 31, year 1 if the straight-line method of amortization is used?