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Sunny Corporation has $$1,000,000$ in variable rate debt, with interest payments at SOFR plus $20$ bp$,$ and interest payments due June $30$ and December $31$ of each year. On January $1,2023,$ it entered an $18-$month receive variable$/$pay fixed interest rate swap, with the annual fixed rate set at $3\mathrm{.}0$ percent. On January $1,2023,$ SOFR is $1\mathrm{.}6$ percent. On June $30,2023,$ SOFR declines to $1\mathrm{.}2$ percent and causes the variable rate to be reset at that time. The swap qualifies for hedge accounting.

What amount does Sunny report for interest expense for the six months ending June $30,2023?$

Select one:

a$.$

$$9,000$

b$.$

$$3,000$

c$.$

$$15,000$

d$.$

$$6,000$