On June 1, 2014, SEA Enterprises loaned $20,000 to Tyler Company for one year at 8 percent interest. Under the terms of the promissory note, Tyler will repay the principal and pay one year's interest on May 31, 2015.

Related to this note receivable, what amount of interest income would Siebens report on its 2015 income statement? (Hint: match concept, accrual basis).

Select one:

A. $667

B. $600

C. $800

D. $0