Mr. J had the following sources of interest income in the current year. Mr. J follows the cash method of reporting his personal interest income and has correctly reported interest income for all prior years on all of his investments. Personal Savings account - interest received $515 Prior year income tax refund - interest received 185 117 1-year guaranteed investment certificate - interest accrued to December 31st 3-year guaranteed investment certificate interest received 3,153 The 1-year guaranteed investment certificate was purchased on September 1st of the current year for $10,000. The interest rate is 3.5% to be paid on maturity on August 31st next year. The 3-year guaranteed investment certificate was purchased on July 1st 3 years ago and matured on June 30th of the current year. The investment was for $20,000 with a 5% annual interest rate. The interest compounded annually and was payable only on maturity. What is Mr. J's taxable interest income for the current year, rounded to the nearest dollar? A. 700 B. 1,803 C. 1,700 D. 3,853