On September $1,2020,$ Coffee Ltd$.$ issued a $ $1,800,000,12\%$ note to Humungous Bank, payable in three equal annual principal payments of $ $600,000.$ On this date, the bank's prime rate was $11\%.$ The first payment for interest and principal was made on September $1,2021.$ At December $31,2021,$ Coffee should record accrued interest payable of

a$)$$ $72,000.$

b$)$$ $66,000.$

c$)$ $ $48,000.$

d$)$$ $44,000.$