ABC leased equipment from XYZ, on July 1, 2018, in a finance lease. The present value of the lease payments discounted at 10% was $90,000. Ten annual lease payments of $10,000 are due each year beginning July 1, 2018. XYZ, had constructed the equipment recently for $56,000 and its retail value was $90,000.

What amount of interest revenue from the lease should XYZ report in its December 31, 2018 income statement?