On September $1,$ Year $1,$ Brok Co$.$ issued a note payable to Federal Bank in the amount of $$900,000,$ bearing interest at $12\%,$ and payable in three equal annual principal payments of $$300,000.$ On this date, the bank's prime rate was $11\%.$ The first interest and principal payment was made on September $1,$ Year $2.$ At December $31,$ Year $2,$ Brok should record accrued interest payable of

$$22,000$

$$36,000$

$$24,000$

$$33,000$