On January 1, 2020, Ann Price loaned $145919 to Joe Kiger. A zero-interest-bearing note (face amount, $205000) was exchanged solely for cash; no other rights or privileges were exchanged. The note is to be repaid on December 31, 2022. The prevailing rate of interest for a loan of this type is 12%. The present value of $205000 at 12% for three years is $145919. What amount of interest income should Ms. Price recognize in 2020? $17510. $73800. $55150. $24600