SBC Company is 100% owned by HaleyHaley. On January 1 of the current year, SBCSBC makes a loan of $ 24 comma 990$24,990 to HaleyHaley. The loan carries interest at the rate prescribed within the tax regulations. HaleyHaley pays $ 9 comma 996$9,996 on the loan on June 30 of the current year, $ 9 comma 996$9,996 on September 30 of the following year, and pays the balance of $ 4 comma 998$4,998 on November 30 of the following year. For the current year, how much of the loan will HaleyHaley recognize in her income