On May $1,2024,$ Jackie Bryant purchases an investment contract with a maturity value of $\backslash (\backslash$$ $200,000\backslash ).$ These investment contracts were issued May $1,2024,$ and mature on April $30,2028,$ with annual interest of $\backslash (6\backslash \%\backslash ).$ Interest is paid for the period May $1,2024,$ to December $31,2025,$ on December $31,2025.$ The remaining interest is only payable on April $30,2028.$ With respect to the minimum interest that must be recognized for income tax purposes, which of these statements is correct?

A$.$ Jackie will have to recognize $\backslash (\backslash$$ $8,000\backslash )$ in income for $2024$ and $\backslash (\backslash$$ $12,000\backslash )$ in $2025.$

B$.$ Jackie will not have to include any interest in income for $2024$ or $2025.$

C$.$ Jackie will not have to include any interest in income for $2024$ and $\backslash (\backslash$$ $20,000\backslash )$ in $2025.$

D$.$ Jackie will not have to include any interest in income for $2024$ and $\backslash (\backslash$$ $12,000\backslash )$ in $2025.$