AFR or Adjusted AFR--which to use?

The IRS publishes monthly interest rate values that are used to calculate the interest that must be received from a borrower when the lender (tax payer in this case) makes the loan to the borrower. The rates are called "Applicable Federal Rates" or AFRs. One of the rates published is the "Adjusted AFR" which is usually lower than the un-adjusted AFRs published for a given loan's term. Wanting to reduce the interest income received from the loan, can the lower Adjusted AFR be used in the amortization schedule calculations and reported to the IRS as income?