Eric purchased a $$7,500,26-$week Treasury bill which was issued on January $28,2022.$ He paid $$7,300$ for the Treasury bill. When it matured on July $29,2022,$ he received $$7,500.$ How is the $$200$ of interest reported on his return?

As tax$-$exempt interest on Form $1040,$ line $2$a$.$

As accrued interest on Schedule B$,$ Interest and Ordinary Dividends.

As tax$-$exempt interest that is only taxable for the alternative minimum tax $($AMT$)$ and reported on Form $6251.$

As taxable interest on Form $1040,$ line $2$b$.$