Your brother's business obtained a $30-$year amortized mortgage loan for $$400,000$ at a nominal annual rate of $7\mathrm{.}0\%,$ with $360$ end$-$of$-$month payments. The firm can deduct the interest paid for tax purposes. What will the interest tax deduction be for Year $1?$

$$27,871\mathrm{.}28$

$$22,575\mathrm{.}74$

$$26,199\mathrm{.}00$

$$25,641\mathrm{.}58$

$$23,969\mathrm{.}30$