22) On September 1, 2018, Daylight Donuts signed a $100,000, 9%, six-month note payable with the amount borrowed plus accrued interest due six months later on March 1, 2019. Daylight Donuts should report interest expense at December 31, 2018, for:

A) $0.

B) $1,500.

C) $3,000.

D) $4,500.