Janice dropped off her annual records for the preparation of her tax return. Determine the amount of taxable interest to be reported on Janice's tax return based on the following during the tax year:

$$900$ interest earned on her $16-$year$-$old son's savings account $($son had no other income and was not required to file a return$)$

$$50$ interest income reported on Form $1099-$OID

$$200$ interest earned on a certificate of deposit $($your client borrowed the entire $$3,000$ to purchase this CD$)$

$$20$ value of a calculator that was a gift from the bank for opening a $$2,000$ savings account

$$6,000$ received on a prior year installment sale, of which $$4,000$ is interest and $$2,000$ is principal

$$4,150$

$$7,170$

$$5,150$

$$4,270$