DFG Company is 100% owned by Sharon.

On January 1 of the current year, DFG makes a loan of $27,000 to Sharon.

The loan carries interest at the rate prescribed within the tax regulations.

Sharon pays $10,800 on the loan on June 30 of the current year, $10,800 on September 30 of the following year, and pays the balance of $5,400 on November 30 of the following year. For the current year, how much of the loan will Sharon recognize in her income?

A. $8,100

B. $16,200

C. $27,000

D. $0