Vera Company Acquired a New Forklift in Exchange for Signing

Vera Company acquired a new forklift in exchange for signing a 6-month, 10%, $19,000 note dated May 1, 2009. Vera agreed to repay the entire principal at the end of the 6-month period. Vera should:

A) record one month of interest expense only if the forklift runs as intended.
B) record all 6 months of expense when the interest is paid.
C) accrue one month of interest expense at May 31, 2009.
D) record the interest payments as prepaid interest when paid.