On January 1, 2024, Linda Jones loaned $193839 to Robert Davis. A zero-interest-bearing note (face amount, $258000) was exchanged solely for cash; no other rights or privileges were exchanged. The note is to be repaid on December 31, 2026. The prevailing rate of interest for a loan of this type is 10%. The present value of $258000 at 10% for three years is $193839. What amount of interest income should Ms. Jones recognize in 2024? O $25800 $77400 O $58149 O $19384