On January $1,2024,$ Kimberly King loaned $$199850$ to Matthew Johnson. A zero$-$interest$-$bearing note $($face amount, $$266000)$ 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 $$266000$ at $10\%$ for three years is $$199850.$ What amount of interest income should Ms$.$ King recognize in $2024?$

$$79800$

$$59948$

$$19985$

$$26600$