On January $1,20$X$1,$ Tractor Sales Co$.$ financed the sale of equipment and recorded a note receivable for the sale. The accountant inappropriately recorded the sale at the face value and coupon rate in the below income statement.

Notes receivable $($Face value$)430,000$

Tax rate $30\%$

Note receivable information:

Term of the note $4$ years

Coupon rate $1\mathrm{.}5\%$

Market rate $6\mathrm{.}2\%$

The note is due in equal annual payments of principle and interest.

Incorrect income statement, for the year ended December $31,20$X$1$:

Sales $$1,832,200$

Interest revenue $6,450$

Cost of goods sold $826,300$

Expenses $657,800$

Pretax income $354,550$

Tax expense $106,365$

Net income $$248,185$

What is the correct amount of interest revenue?

Multiple Choice

$6,450$

$23,858$

$26,660$

$19,579$