How to report $0.23 bank interest income?

Received two 1099-INT forms from two banks early this year. Bank A: $100 and Bank B: $0.23 (Yes, they did send 1099-INT for only $0.23!)

 

Now my accountant says while $100 from Bank A is not a problem, he is unable to put on the form the $0.23 from Bank B when filing my tax return, since every figure is rounded off to an integer in the e-file software. He cannot input 0.23 or zero in system.

 

So will I get trouble if I only report $100 interest from Bank A and totally fail to report the $0.23 from Bank B? I guess the IRS matching system will find this? Do IRS catch people for only 23 cents unreported income, which is even lower than the postage to be paid for a collection letter to be sent?

 

What if I put $1.00 from Bank B? This is a little higher than the actual one but will be allowed to be inputted in the system. But will IRS inquire why figure I report is higher than the 1099-INT received from the bank and ask for my bank account statement?

 

Any recommendations for how to deal with this? Thank you.