Questions about tax treatment of selling a brokered CD before maturity

I have an original issue brokered CD that matures in 2024 and I am considering selling it before maturity. Looks like if I sell it now it will sell for a small discount.

 

  1. How is that discount handled for tax purposes?
  2. When I sell, the buyer pays me any interest accrued since the last interest payment? Will that be reported on the 1099 I get from the broker as interest received from that CD?
  3. How would selling the CD at a premium be handled for tax purposes?

Thank you.