jason owns blue corporation bonds (face value of $10,000), purchased on january 1, 2022, for $11,000. the bonds have an annual interest rate of 3% and a maturity date of december 31, 2031. jason elects to amortize the bond premium and, using the effective interest rate method, determines that the bond premium amortization for 2022 is $100. what are his taxable interest income for 2022 and the adjusted basis for the bonds at the end of 2022?