On January 1, 2020, Ann Price loaned $166023to Joe Kiger. A zero-interest-bearing note (face amount, $215000) 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 is9%. The present value of $215000at9% for three years is $166023. What amount of interest income should Ms. Price recognize in 2020?

$58050.

$14942.

$19350.

$39400.