On January 3, 2017, Moss Company acquires 500,000 of Adam Company’s 10-year, 10% bonds at a price of 532,090 to yield 9%. Interest is payable each December 31. The bonds are classified as held-to-maturity. Assuming that Moss Company uses the straight-line method, what is the amount of premium amortization that would be recognized in 2019 related to these bonds?