"Essentially, ' treats the out-of-court declarant the same as a live witness for purposes of impeachment.' State v. McConico, 153 N.C. App. 723, 726, 570 S.E.2d 776, 779 (2002) (quoting State v. Small, 131 N.C. App. 488, 492, 508 S.E.2d 799, 802 (1998)), appeal dismissed, cert. denied and disc. rev. denied, 357 N.C. 168, 581 S.E.2d 439, 440 (2003).