Baker Ltd$.$ receives a $4-$year, $$100,000,$ non$-$interest bearing note. The present value of this note is $$65,873\mathrm{.}10.$ Assuming the note was issued on January $1,2022$ and the effective interest method is used, the interest income to be recognized for calendar $2023$ will be:

Question $1$ Select one:

a$.$

$$8,531\mathrm{.}73.$

b$.$

$$8,043\mathrm{.}11$

c$.$

$$7,246\mathrm{.}04.$

d$.$

$$6,587\mathrm{.}31.$