On 12/31, 2020, Phil purchased a $20,000 10 year bond with a 9% coupon at issuance for $16,568 It's priced to yield 12% and pays interest seminannually on 6/30 and 12/31. What is the original issue discount as issuance? For the first 3 semi-annual periods, what is the amortization of OID? How much interest income will Phil recognize in 2021? What is his basis in the bond as of 12/31/2021