Bryan purchased a $10,000, 13-week Treasury bill as a short-term investment. He paid $9,938 for the security, which was issued on June 11, 2020. When the bill matured on September 10, 2020, Bryan received $10,000. How will he report the $62 in interest that he earned on this investment?

As accrued interest on Schedule B, Interest and Ordinary Dividends.

As tax-exempt interest on line 2a of his Form 1040.

As taxable interest on line 2b of his Form 1040.

The income is not taxable or reportable on Bryan's return.