On January $1,2023,$ Karen Hong lent $$64612$ to Ben Bachu. A zero$-$interest$-$bearing note $($face amount, $$86000)$ was exchanged

solely for cash; no other rights or privileges were exchanged. The note is to be repaid on December $31,2025.$ The market rate of

interest for a loan of this type is $10\%.$ To the nearest dollar, and using the effective interest method, how much interest revenue should

Ms$.$ Hong recognize in $2023?$

$$19383$

$$6461$

$$25800$

$$8600$