b c. Gain to be recognized: 18. In the previous year, T purchased at original issue a corporate bond with a ten-year term and a maturity value of $50,000. At original issue, T paid $45,000 for the bond, which paid interest this at a stated rate of 3-percent for cash interest payments of $1,500 per year. The amount of original issue discount amortization attributable to this tax year is $500. Select the most accurate statement a. I must include in income $1,500 of interest payments she received plus $500 of OID amortization attributable to this year for a total of $2,000 of taxable income T must include in income only the $1,500 in interest payments she received this year and must disregard the amortization T must include in income only the $1,500 in interest payments she received this year and must disregard the amortization d. T must include in income only the $1,500 in interest payments she received this year and must disregard the amortization 19. In a previous year, T purchased on the secondary market a corporate bond with a ten-year term at and a maturity value of $50,000. She paid $55,000 for the bond, which paid interest this year at a stated rate of 3-percent for cash interest payments of $1,500 per year. The amount of bond premium amortization attributable to this tax year is $500. Select the most accurate statement a. T must include in income only the $1,500 in Interest payments she received this year and must discard the amortization b. T must include in income $1,500 of interest payments she received this year but may elect to reduce that amount by $500 of bond premium amortization attributable to the year T must include in income $1,500 of interest payments she received this year plus $500 of bond discount amortization attributable to this year for a total of $2,000 in taxable income d. T must include in income $1,500 of interest payments she received this year plus $5,000 in bond premium amortization C