On April $2,2020,$ shortly after the $$7\mathrm{.}5$ million deposit outflow, Key Bank had borrowed the needed fund in the fed funds market to cover the shortfall in

reserves for the remainder of the month $(29$ days, from $\frac{4}{2}$ to $\frac{4}{30}).$ The required yield on a discount basis was $1\mathrm{.}5\%.$

On April $30,2020,$ Key Bank finally received the first required payments from its mortgages, loan, and T$-$bills, and it also paid off its fed funds loan. Key Bank

was required to establish a loan loss reserve at $0\mathrm{.}5\%$ of the commercial loan value and the bank was in the $35\%$ tax bracket. The bank had not engaged in any

off$-$balance$-$sheet activities.

The following accounting entries record these cash flow transactions.

Accounting entries for mortgages and loan.

Accounting entries for T$-$bills.

Accounting entries for fed funds loan.

Question: What was the dollar amount of interest income from T$-$bills as of April $30,2021?$

$$198,430\mathrm{.}35$

$$145,676\mathrm{.}25$

$$271,220\mathrm{.}49$

$$259,476\mathrm{.}45$