On March $1,2025,$ Everson Services issued a $3\%$ long $-$ term notes payable for $$25,000\mathrm{.}00.$ It is payable over a $5-$ year term in $$5,000\mathrm{.}00$ annual principal payments on March $1$ of each year plus interest, beginning March $1,2026.$ Each yearly installment will include both principal repayment of $$5,000\mathrm{.}00$ and interest payment for the preceding one$-$year period. On March $1,2026,$ The accounting period ends on December $31.$

A$.$ Everson must pay $$750\mathrm{.}00$ of interest to the note holder

B$.$ Everson must accrue the next note payment of $$5,000\mathrm{.}00$ as the current portion of principal payment

C$.$ Everson will receive $$5,000\mathrm{.}00$ as an installment payment

D$.$ Everson must accrue $$5,000\mathrm{.}00$ of Interest Expense