Cod Me Up, a famous seafood wholesaler, had the following transactions relating to its investments during 2025. Cod uses the effective interest method of amortization of premiums or discounts when applicable. On July 1, 2025, Cod acquired a $400,000, 16%, 8-year bond with interest paid semi-annually on January 1 and July 1. The market rate of interest was 12% on that date. The bonds were classified as at amortized cost and had a fair value of $440,000 on December 31, 2025. What is the amount of interest revenue (if any) Cod would record at December 31, 2025 related to the bond