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B is corrent because interest expense would be incurred for the period from June 1, year 1 , to December 31, year 1 , or 7 months. The amount of interest expense for a year is determined by using the time period from the date of the issuance of the bonds to the end of the year. Since purchasers would have paid the issuer for any accrued interest at the time of purchase (June 1), the bondholders do not actually receive a full interest payment on October 1; the net amount represents interest earned since the purchase date. Therefore, the calculation of interest expense is not dependent on interest payment dates, but rather on the length of time the bonds are outstanding.
A is incorrect. The amount of interest expense for a year is determined by using the time period from the date of the issuance of the bonds to the end of the year. Since purchasers would have paid the issuer for any accrued interest at the time of purchase (June 1), the bondholders do not actually receive a full interest payment on October 1; the net amount represents interest earned since the purchase date. Therefore, the calculation of interest expense is not dependent on interest payment dates, but rather on the length of time the bonds are outstanding. 
A is incorrect. The amount of interest expense for a year is determined by using the time period from the date of the issuance of the bonds to the end of the year. Since purchasers would have paid the issuer for any accrued interest at the time of purchase (June 1), the bondholders do not actually receive a full interest payment on October 1; the net amount represents interest earned since the purchase date. Therefore, the calculation of interest expense is not dependent on interest payment dates, but rather on the length of time the bonds are outstanding. 
D is incorrect. The amount of interest expense for a year is determined by using the time period from the date of the issuance of the bonds to the end of the year. Since purchasers would have paid the issuer for any accrued interest at the time of purchase (June 1), the bondholders do not actually receive a full interest payment on October 1; the net amount represents interest earned since the purchase date. Therefore, the calculation of interest expense is not dependent on interest payment dates, but rather on the length of time the bonds are outstanding.