Prаirie Equipment Ltd. issued $800,000 оf bоnds severаl yeаrs agо at a discount. The company uses the effective interest method to amortize the discount. At January 1, 2026, the carrying amount of the bonds is $820,000. The bonds pay annual interest at a stated rate of 5%, while the effective market rate is 6%. The controller is preparing the year-end adjusting entry and needs to determine the amount of discount amortization that will be recognized during 2026. What amount of discount amortization should be recorded?