On May$1,2024,$ Janya Buehler purchases an investment contract with a maturity value of $$260,000.$ These investment contracts were issued May$1,2024,$ and mature on April$30,20282028,$ with annual interest of $66\%.$ Interest is paid for the period May$1,20242024,$ to December$31,2025,$ on December$31,2025.$ The remaining interest is only payable on April$30,2028.$ With respect to the minimum interest that must be recognized for income tax$$ purposes, which of these statements is$$ correct?

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Part $1$

A$.$Janya will not have to include any interest in income for $2024$ and $$15,600$ in $2025.$

B$.$JanyaJanya will not have to include any interest in income for $2024$ and $$26,000$ in $2025.$

C$.$Janya will not have to include any interest in income for $2024$ or $2025.$

D$.$Janya will have to recognize $$10,400$ in income for $2024$ and $ $15,600$ in $20252025$