On November 1, Minerva Borrowed from Dumbledore, Giving Him a $12,000

On November 1, Minerva borrowed from Dumbledore, giving him a $12,000, 3 month, 9% note, interest payable at maturity. Minerva made no entry after November 1.
What entry would Minerva make on December 31, the end of the accounting period?

A) Interest Payable 180
$\quad$ $\quad$ $\quad$ $\quad$ Interest Expense 180
B) Interest Expense 180
$\quad$ $\quad$ $\quad$ $\quad$ Interest Payable 180
C) Interest Expense 180
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 180
D) Interest Expense 180
$\quad$ $\quad$ $\quad$ $\quad$ Discount on Notes Payable 180