On January $1,2024,$ Elizabeth Davis loaned $$185575$ to William Wilson. A zero$-$interest$-$bearing note $($face amount, $$247000)$ was exchanged solely for cash; no other rights or privileges were exchanged. The note is to be repaid on December $31,2026.$ The prevailing rate of interest for a loan of this type is $10\%.$ The present value of $$247000$ at $10\%$ for three years is $$185575.$ What amount of interest income should Ms$.$ Davis recognize in $2024?$

$$55676$

$$74100$

$$18557$

$$24700$