On January $1,$ Year $1,$ Zero Company obtained a $$52,000,4-$year, $6\mathrm{.}5\%$ installment note from Regional Bank. The note requires annual payments of $$15,179,$ beginning on December $31,$ Year $1.$ The December $31,$ Year $2$ carrying amount in the allocation of periodic payments table for this installment note will be equal to

$$26,000$

$$28,402$

$$27,635$

$$21,642$