On January $1,2024,$ Whispering Winds Company sold property to Oriole Company which originally cost Whispering Winds $$2640000.$ There was no established exchange price for this property. Oriole gave Whispering Winds a $$4050000$ zero$-$interest$-$bearing note payable in three equal annual installments of $$1350000$ with the first payment due December $31,2024.$ The note has no ready market. The prevailing rate of interest for a note of this type is $10\%.$ The present value of a $$4050000$ note payable in three equal annual installments of $$1350000$ at a $10\%$ rate of interest is $$3357250.$ What is the amount of interest income that should be recognized by Whispering Winds in $2024$ if the effective$-$interest method is used?

Select answer from the options below

a$.$ $$405000$

b$.$ $$135000$

c$.$ $$0$

d$.$ $$335725$