13. Pancake Corporation owns 85 percent of Syrup Corporation's voting shares. On January 1, 20X8, Pancake Corporation sold $200,000 par value 8 percent bonds to Syrup when the market interest rate was 5 percent. The bonds mature in 10 years and pay interest semiannually on June 30 and Dec 31.

Based on the information given above, in the preparation of the 20X8 consolidated financial statements, interest income will be ..... and what amount of investment in bonds will be eliminated in the preparation of the 20X8 consolidated financial statements?