Sheila purchased a $$250000,365$ day T Bill with a quoted yield of $4\mathrm{.}55\%.$ She sold the TBill $180$ days later, when interest rates were $3\mathrm{.}85\%.$ Based on the street method, what tax implications will Sheila incur due to the sale of her T Bill?

a$)$ Sheila must report interest income of $$5244\mathrm{.}51$ and a capital gain of $$850\mathrm{.}40$

b$)$ Sheila's taxable income will increase by $$3047\mathrm{.}46$

c$)$ Sheila muat report interest income of $$6094\mathrm{.}91$

d$)$ Sheila will have interest income of $$5244\mathrm{.}51$ and an allowable capital loss of $$425\mathrm{.}20$