Ayayai Corp. signed a $$5200,120-$day note payable on October $1$ that bears interest at an annual rate of $8\%.$ How much will appear on Ayayai's income statement for interest expense related to this note at December $31?$

$$4160\mathrm{.}00$

$$416\mathrm{.}00$

$$104\mathrm{.}00$

$$138\mathrm{.}67$