Janine,a cash－basis taxpayer,borrowed $15,000 for her business from a local bank three

Janine,a cash-basis taxpayer,borrowed $15,000 for her business from a local bank three years ago.To increase her deductions for 2018,she pays December interest of $150 and prepays January and February interest totaling $300.The maturity date of the note is November 30,2019. How much of the interest is deductible in 2018？()

A.$0

B.$150

C.$300

D.$450