Jan sold her house on December 31 and took a $100,000 mortgage as part of the payment. The 20 -year mortgage has a 2% nominal interest rate, but it calls for semiannual payments beginning next June 30. Next year Jan must report on Schedule B of her IRS Form 1040 the amount of interest that was included in the two payments she received during the year. How much interest must Jan report on Schedule B for the first year? $2,000.00 $1979.54 $979.54 $1000.00