On July $1,2023,$ Blossom Ltd$.$ leases equipment from Dime Corp., under an eight$-$year capital $($finance$)$ lease. Equal annual payments of

$$105000$ are required, payable on July $1$ of each year. The first payment is made on July $1,2023.$ The appropriate rate of interest for

this lease is $9\%,$ and title will transfer to Blossom at the end of the lease contract. The fair value of the equipment is $$635000$ and the

cost in Dime's accounting records is $$549000.$ The present value of the lease payments is $$651669.$

What is the amount of interest income that Dime would record for the year ended December $31,2023?$

$$47700$

$$35235$

$$23850$

$$18698$