What would be the best option for this question

This Question: 2 pts 8 of 15 (4 complete) This Quiz: 106 pts poss At December 31 year-end, Color Company has a $12,000 note receivable from a customer. Interest of 7% has accrued for 2 months on the note. What will Color's income statement for the year ended December 31, report for this situation? O A. Nothing because the business has not received the cash yet O B. Interest revenue of $140 O C. Note receivable of $12,000 O D. Both b and c