Question: the answer is not $ 3 , 0 0 0 , $ 0 , - $ 3 , 0 0 0 or $ 5 0

the answer is not $3,000, $0,-$3,000 or $50,000. I do not understand why $3,000($60,000*5%) is not correct. what is the taxable interest?
 the answer is not $3,000, $0,-$3,000 or $50,000. I do not

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