On April 1, Sally Is Given $20,000 Worth of City

On April 1, Sally is given $20,000 worth of City of Boise bonds for her 18th birthday. On June 30, Sally receives the $800 annual interest payment on the bonds. How much income should Sally recognize due to these two events?

A) $ - 0 -
B) $ 200
C) $ 800
D) $20,000
E) $20,800