MCQ-04678Album Co . issued 10-year $200,000 debenture bonds on January 2. The bonds pay interest semiannually. Album uses the effective interest method to amortize bond premiums and discounts . The carrying value of the bonds on January 2 was $185,953 . A journal entry was recorded for the first interest payment on June 30, debiting interest expense for $13,016 and crediting cash for $12,000 . What is the annual stated interest rate for the debenture bonds?
选项：

A:6%
B:7%
C: 12%
D: 14%