Adam owned bonds that paid $$750$ of interest on the first day of January each year.

Exactly one$-$third of the way through the current year, Adam gave the bonds to his

brother, Levi. When Levi receives the $$750$ of interest on the first day of January

next year, what amount of the $$750,$ if any, will be included in Levi's gross income

next year?

$$250$

$$500$

$$750$

$$0$