First National Bank Sold Several of Its Mortgage Loans to Individual

First National Bank sold several of its mortgage loans to individual investors and now services the loans for the individuals. First National Bank collects more than $600 on most of these mortgages and deposits the money into the account of the investors. At the end of each year, First National Bank sends the investors a summary of transactions on the mortgages and a detailed breakdown of the principal and interest payments made. Who is responsible for filing the mortgage interest information returns?

A) The investors, because they own the loans and the money is collected for them
B) The investors, because they have the necessary information from the servicer
C) First National Bank, because it was the first owner of the loans
D) First National Bank, because it collects the interest and has the information necessary to file the information return