Carnegie Jewellers Accepted a Nine-Month,9% Note for $100,000 from a Customer

Carnegie Jewellers accepted a nine-month,9% note for $100,000 from a customer on July 1,Year 1.The note is due on March 31,Year 2.Assuming the company's accounting period ends on December 31,Year 1,how much interest revenue should be recognized during Year 1 and Year 2?

A) Year 1: $2,250; Year 2: $4,500
B) Year 1: $4,500; Year 2: $2,250
C) Year 1: $4,500; Year 2: $4,500
D) Year 1: $9,000; Year 2: $0