I have a discussion question and I am not sure how to answer it. Please help!

Module 2 Discussion Question: ABC Company recently loaned $30,000 to WJAX, a local radio station. WJAX signed a non-interest bearing note requiring the $30,000 to be repaid in three years. As part of the agreement, WJAX will provide ABC Co with a specific amount of free radio advertising over the three-year note term. Draft a proposal to your supervisor, the ABC Company Controller, on how ABC Co should determine the value of the note receivable and the accounting treatment of the "free" advertising. Expect to spend 1-2 hours on this assignment