On May $1,2025,$ SBC Inc. buys a photocopier listed for $$2,900.$ The office supply store agrees to accept a $$800$ down payment and a $$2,100,$ three$-$year note payable at $$798$ per year. The company's banker has suggested that an appropriate market rate is $11\%$ per annum for loans that mature in one year or less and $14\%$ for loans with longer maturities. At what amount will the note be recorded at in the accounting records? Question $3$ options: $$1,950$ $$1,853$ $$2,100$ $$2,900$