Consider the following information about a note receivable: The note $isa5\%,3-$year, $$100,000$ lump sum interest$-$bearing note issued $on\frac{1}{1}\frac{?}{X1},$ when the prevailing market rate was $6\%.$ Define the carrying value $of$ a note $in$ general terms, and briefly explain $2$ different methods $of$ calculating the carrying value $of$ this note $at\frac{1}{1}\frac{?}{X2.}$

Suggested Length: $(3-5$ sentences$)$