Carla Vista Co. leased equipment to Union Co. on July 1, 2021, and properly recorded the sales-type lease at $150000, the present value of the lease payments discounted at 9%. The first of eight annual lease payments of $22000 due at the beginning of each year of the lease term was received and recorded on July 3, 2021. Carla Vista had purchased the equipment for $114000. What amount of interest revenue from the lease should Carla Vista report in its 2021 income statement?

$5760

$6750

$5130

$0