On January $1,$ year $1,$ Bridgett loaned her nephew $$6,000$ at $1\%$ interest to help him pay for some unexpected personal expenses. Her nephew repaid the loan with interest on December $31,$ year $1.$ The current applicable federal rate $($AFR$)$ is $2\mathrm{.}5\%.$ What amount must Bridgett include in her year $1$ taxable interest income?

$$0$

$$60$

$$90$

$$150$