On May$1,2024,$ Janya Barker purchases an investment contract with a maturity value of $ $210$ comma $000.$ These investment contracts were issued May$1,2024,$ and mature on April$30,2028,$ with annual interest of $6\%.$ 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?

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Part $1$

A$.$

Janya will have to recognize $ $8$ comma $400$ in income for $2024$ and $ $12$ comma $600$ in $2025.$

B$.$

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

C$.$

Janya will not have to include any interest in income for $2024$ and $ $21$ comma $000$ in $2025.$

D$.$

Janya will not have to include any interest in income for $2024$ and $ $12$ comma $600$ in $2025.$