Jenna owes $15,0000 on her mortgage. Jenna's mortgage company offered her a $5,000 discount for early payment of her mortgage. She borrowed $10,000 from her father to take advantage of the offer. How should Jenna report this transaction?

a) Reduce her home mortgage interest deduction by $5,000.

b) Report $5,000 as interest income.

c) Jenna does not need to report the transaction

d) Report $5,000 on line 21, Other income, of Form 1040