Gordon Ltd leases a mining helicopter from Freeman Ltd. The lease liability recorded by Gordon Ltd is valued at $229 133. The lease payment is $100,000 for three years. Lease payments are to be made annually and in advance. Gordon Ltd guarantees the estimated residual value of the helicopter in full. Both Gordon Ltd and Freeman Ltd have the same interest rate implicit in the lease as 5%. What is the amount of Gordon Ltd's first year's interest expense?