On May $1,2024,$ Jackie Brooks purchases an investment contract with a maturity value of $$230,000.$ These investment contracts were issued

May $1,2024,$ and mature on April $30,2028,$ with annual interest of $6\%.$ Interest is paid for the period May $1,2024,$ to December $31,2025,$ on

December $31,2025.$ The remaining interest is only payable on April $30,2028.$ With respect to the minimum interest that must be recognized for

income tax purposes, which of these statements is correct?

A$.$ Jackie will have to recognize $$9,200$ in income for $2024$ and $$13,800$ in $2025.$

B$.$ Jackie will not have to include any interest in income for $2024$ and $$23,000$ in $2025.$

C$.$ Jackie will not have to include any interest in income for $2024$ and $$13,800$ in $2025.$

D$.$ Jackie will not have to include any interest in income for $2024$ or $2025.$