On January 1. Year 1, Zero Company obtained a $52,000, 4-year, 6.5% installment note from Regional Bank. The payments consisting of principal and interest of $15, 179, beginning on December 31 of the current year. The December 31, Year 1 carrying amount in the allocation of periode payments table for this Installment note will be equal to b. 36,821 C. 50,201 d. 539.000