On December $31,$ Year $4,$ Roth Co$.$ issued a $$10,000$ note payable to Wake Co$.$ in exchange for services rendered to Roth. The transaction was not in the normal course of business. The note, made at usual trade terms, is due in $9$ months and bears interest, payable at maturity, at the annual rate of $3\%,$ a rate that is unreasonable in the circumstances. The market interest rate is $8\%,$ the prevailing rate for similar instruments of issuers with similar credit ratings. The compound interest factor of $$1$ due in $9$ months at $8\%$ is $\mathrm{.}944.$ At what amount should the note payable be credited in Roth$$s December $31,$ Year $4,$ balance sheet?

$$10,000$

$$9,440$

$$9,652$

$$10,300$