West Company Borrowed $10,000 on September 1, Year 1 from the Valley

West Company borrowed $10,000 on September 1, Year 1 from the Valley Bank. West agreed to pay interest annually at the rate of 6% per year. The note issued by West carried an 18-month term. Based on this information the amount of interest expense appearing on West's Year 1 income statement would be:

A) $0.
B) $150.
C) $60.
D) $200.