On January 1, Year 1, Zero Company Obtained a $52,000

On January 1, Year 1, Zero Company obtained a $52,000, 4-year, 6.5% installment note from Regional Bank. The note requires annual payments of $15,179, beginning on December 31, Year 1. The December 31, Year 3 carrying amount in the allocation of periodic payments table for this installment note will be equal to

A) $0
B) $13,000
C) $14,252
D) $6,463