Wilma has a $57,500 certificate of deposit (cd) at the local bank. the interest on this certificate, $1,150, was credited to her account this year but she must pay an early withdrawal penalty if she cashes in the cd before next year. which of the following is a true statement?

a. wilma must include the $1,150 of interest in her income this year.
b. wilma must include the $1,150 of interest in her income when she cashes the cd.
c. wilma must include the $1,150 of interest in her income this year only if the bank waives the early withdrawal penalty.
d. wilma must include the $1,150 of interest in her income next year if she does not pay the early withdrawal penalty.
e. all of the choices are correct.