Utah CoSold Merchandise to Big Sky Corp

Utah Co.sold merchandise to Big Sky Corp.on December 1, 2014, for $9,000, and accepted a promissory note for payment in the same amount.The note has a term of 90 days and a stated interest rate of 8%.Utah's accounting period ends on December 31.What amount should Utah recognize as interest revenue on December 31, 2014 if a 360 day year is assumed) ?

A) $ -0-
B) $ 60
C) $120
D) $180