On January 1, 2024, Debra Smith loaned $200597 to Gary Williams. A zero-interest-bearing note (face amount, $267000) was exchanged solely for cash; no other rights or privileges were exchanged. The note is to be repaid on December 31,2026 . The preva rate of interest for a loan of this type is 10%. The present value of $267000 at 10% for three years is $200601. What amount of interest income should Ms. Smith recognize in 2024 ? $26700$80100$60173$20060