Lubing Company Lubing Company Sold Merchandise to Lewing Corporation. on December 1

Lubing Company
Lubing Company sold merchandise to Lewing Corporation. on December 1, 2012, for $100,000. Lubing accepted a promissory note from Lewing Corporation for $100,000. The note has a term of 6 months and an annual interest rate of 9%. Lubing's accounting period ends on December 31, 2012.
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Refer to the information provided for Lubing Company. What amount should Lubing recognize as interest revenue on December 31, 2012?

A) $ -0-
B) $ 750
C) $1,500
D) $9,000