On May$1,$

$20242024,$

JamiJami

BuehlerBuehler

purchases an investment contract with a maturity value of

$ $270$ comma $000$$$270,000.$

These investment contracts were issued May$1,$

$20242024,$

and mature on April$30,$

$20282028,$

with annual interest of

$66\%.$

Interest is paid for the period May$1,$

$20242024,$

to December$31,$

$20252025,$

on December$31,$

$20252025.$

The remaining interest is only payable on April$30,$

$20282028.$

With respect to the minimum interest that must be recognized for income tax$$ purposes, which of these statements is$$ correct?