A mortgage for $$101,800$ is made with initial payments of $$500$ per month for the first year. The interest rate is $9$ percent. After the first year, payments will increase to an amount that makes the loan fully amortizable over the remaining $24$ years with constant monthly payments.

Required:

a$.$ Calculate the interest deductions for the loan for the first year.

b$.$ How much, if any, interest must be deferred until the second year?

c$.$ How much interest will be deducted in the second year?