Doug and Pattie Received the Following Interest Income in the Current

Doug and Pattie received the following interest income in the current year:
Greenbacks Bank also gave Doug and Pattie a cellular phone (worth $100) for opening the savings account. What amount of interest income should they report on their joint income tax return?

A) $4,775.
B) $4,675.
C) $4,575.
D) $4,300.
E) None of these.