On July $1,2022,$ Jon Laxtor acquires a newly issued investment contract with a maturity value of $$100,000.$ It matures on June $30,2027,$ with interest accruing at $8\%$ per year. Interest is paid for the first one and one$-$half years on December $31,2023.$ The remaining interest will be paid at maturity. With respect to the minimum amount of interest that Jon must include in his income, which of the following statements is correct? a$.$ Jon will have to include nil in $2022$ and $$8,000$ in $2023.$O b$.$ Jon will have to include nil in $2022$ and nil in $2023.$O c$.$ Jon will have to include nil in $2022$ and $$12,000$ in $2023.$O d$.$ Jon will have to include $$4,000$ in $2022$ and $$8,000$ in $2023.$