Harry's Inc. issued a four$-$year, $$75,000,$ non$-$interest$-$bearing note to a customer on January $1,2016.$ Harry also agrees to sell inventory to the customer at reduced rates over a five$-$year period. Sales are to be evenly spread over the five$-$year period. Harry's incremental interest rate is $8\%,$ and the present value of the note is $$55,125.$

What is Harry's sales revenue connected with the note in $2018?$

$$a$.$ $$4,974$

$$b$.$ $$15,000$

O c$.$ there is no sales revenue on a note payable

$$ d$.$ $$3,975$