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C is corrent. Hilltop purchased the bonds on July 1, so it should only recognize interest income and bond amortization for the last 6 months of the year. The interest receivable (cash interest to be received) for a half-year is ($100,000 × 9% × 6/12) = $4,500. The bond discount is $100,000 – $95,200, or $4,800. Since the bonds will be outstanding 48 months from the date of purchase, the bond discount amortization portion of interest income for the 6 months of year 7  in which Hilltop held the investment is ($4,800 × 6/48) = $600.
A is incorrect. Hilltop purchased the bonds on July 1, so it should only recognize interest income and bond amortization for the last 6 months of the year. The interest receivable (cash interest to be received) for a half-year is ($100,000 × 9% × 6/12) = $4,500. The bond discount is $100,000 – $95,200, or $4,800. Since the bonds will be outstanding 48 months from the date of purchase, the bond discount amortization portion of interest income for the 6 months of year 7 in which Hilltop held the investment is ($4,800 × 6/48) = $600. 
B is incorrect. Hilltop purchased the bonds on July 1, so it should only recognize interest income and bond amortization for the last 6 months of the year. The interest receivable (cash interest to be received) for a half-year is ($100,000 × 9% × 6/12) = $4,500. The bond discount is $100,000 – $95,200, or $4,800. Since the bonds will be outstanding 48 months from the date of purchase, the bond discount amortization portion of interest income for the 6 months of year 7  in which Hilltop held the investment is ($4,800 × 6/48) = $600. 
D is incorrect. Hilltop purchased the bonds on July 1, so it should only recognize interest income and bond amortization for the last 6 months of the year. The interest receivable (cash interest to be received) for a half-year is ($100,000 × 9% × 6/12) = $4,500. The bond discount is $100,000 – $95,200, or $4,800. Since the bonds will be outstanding 48 months from the date of purchase, the bond discount amortization portion of interest income for the 6 months of year 7  in which Hilltop held the investment is ($4,800 × 6/48) = $600.