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C is corrent. Accrued interest payable at 6/30/Y3 is interest which has been expensed but not yet paid. Interest was last paid on 10/1/Y2, so the accrued interest payable includes interest expense incurred from 10/1/Y2 through 6/30/Y3 (9 months). The original balance of the note payable was $1,800,000, but the 10/1/Y2 principal payment of $600,000 reduced this balance to $1,200,000. Therefore, the interest payable at 6/30/Y3 is $90,000 ($1,200,000 × 10% × 9/12).
A is incorrect because it only accounts for 3 months of interest, not nine months, and fails to consider the first principal payment.
B is incorrect because it fails to consider the first principal payment.
D is incorrect because it only accounts for three months of interest, not nine months.