On June $1,2025,$ Crane Corp. loaned Wildhorse $$1640000$ on a $12\%$ note, payable in five annual installments of $$328000$ beginning

January $2,2026.$ In connection with this loan, Wildhorse was required to deposit $$5000$ in a noninterest$-$bearing escrow account. The

amount held in escrow is to be returned to Wildhorse after all principal and interest payments have been made. Interest on the note is

payable on the first day of each month beginning July $1,2025.$ Wildhorse made timely payments through November $1,2025.$ On

January $2,2026,$ Crane received payment of the first principal installment plus all interest due. At December $31,2025,$ Crane's interest

receivable on the loan to Wildhorse should be

$$49200.$

$$0.$

$$16400.$

$$32800.$