Wheat Inc Issued a 120-Day Note in the Amount of $300,000

Wheat Inc. issued a 120-day note in the amount of $300,000 on October 31, 2016 with an annual rate of 6%. What amount of interest has accrued as of December 31, 2016?

A) $3,000
B) $2,250
C) $9,000
D) $1,500
E) Zero. The interest is accrued at the end of the 120 day period.