During the idea generation process,it's best not to consider ideas that are impractical,overly obvious,wild,or even silly.

On January 1, Year 1, Zero Company obtained a $52,000, four-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 2 carrying amount in the amortization table for this installment note will be equal to

A) $26,000
B) $27,635
C) $21,642
D) $28,402