Provide the major organic product of the following reaction. 
Definitions:
Semiannual Interest
Interest that is calculated and paid twice a year on an investment or loan.
Bond Discount
The financial difference that arises when a bond is sold for an amount below its official face value.
Straight-line Method
A technique for determining depreciation or amortization by uniformly distributing the asset’s cost throughout its lifespan.
Unamortized Discount
The portion of a bond discount that has not yet been amortized to interest expense over the bond's life.
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