By December 31, 2020, PEI Potato Corp. had performed a significant amount of environmental consulting services for Spud Ltd. Spud was short of cash, and PEl Potato agreed to accept a $200,000, non-interest-bearing note due December 31, 2022, as payment in full. Spud is a bit of a credit risk and typically borrows funds at a rate of 12%. PEI Potato is much more creditworthy and has various lines of credit at 9% PEO Potato Corp. reports under IFRS 5. Assume instead that PEI Potato reports under ASPE and uses the straight-line method to amortize the discount on the note. What would the interest income be relating to the note for 2021 and 2022? 6. If an appropriate market rate of interest for the note receivable is not known, how should the transaction be valued and recorded on December 31, 2020