The notes receivable account of ABC Corporation consisted of the following:

60-day note of 10,000 dated May 15 with a 9% interest rate, discounted at the bank on June 8 at 12%.

120-day note of 100,000 (face amount) dated October 1 with no stated interest rate and a market rate of 9% interest, discounted at the bank on November 30 at 12%. This note was received from the sale of equipment. The proceeds from discounting of the 60-day note amount to

A.10,059

B. 10,028

C. 10,150

D. 10,000