Mary purchased a corporate bond in January 5th, 2020 and, on the same day, gave it to her 17 year old daughter, Jill. Jill turned 18 on April 1, 2020. The bond paid Jill $3,000 in interest during the year. Which one of the following statements is true? a) Neither Jill nor her mother has to report an interest income in 2020 b) Mary must report the $3,000 of interest income in her 2020 personal tax return c) Jill and her mother can split the interest income according to the time the GIC was held by each of them d) Jill must report the entire $3,000 of interest income in her 2020 personal tax return