Cullumber Company received a seven$-$year zero$-$interest$-$bearing note on February $22,2020,$ in exchange for property it sold to Riverbed Company. There was no established exchange price for this property and the note has no ready market. The prevailing rate of interest for a note of this type was $5\mathrm{.}4\%$ on February $22,2020,5\mathrm{.}9\%$ on December $31,2020,6\mathrm{.}1\%$ on February $22,2021,$ and $6\mathrm{.}4\%$ on December $31,2021.$ What interest rate should be used to calculate the interest revenue from this transaction for the years ended December $31,2020$ and $2021,$ respectively?

$5\mathrm{.}9\%$ and $6\mathrm{.}4\%$

$0\%$ and $0\%$

$5\mathrm{.}4\%$ and $6\mathrm{.}1\%$

$5\mathrm{.}4\%$ and $5\mathrm{.}4\%$