On September 1, Year 1, Benson Company signed a 12-month, 9\% interest bearing note payable for $600,000. Assuming Benson maintains its books on a calendar year basis, the amount of interest expense that should be reported in the Year 2 income statement for this note would be: Select one: A. $18,000 B. $36,000 C. $24,000 D. $54,000