Individual purchases $500$ units of mutual trust fund on july $1$ at $$20$ per unit. On december $31,$ fund distributes interest income of $$1\mathrm{.}20$ per unit. The fund was valued at $$18\mathrm{.}60$ on this date. What are the consequences if individual: a$)$ takes the interest distribution in cash; versus b$)$ reinvesting the interest income in the fund