Mr. Johnson wants to help his daughter, Erin, save for her college education. To this end, in 2020, when she was 15 years old, he put $3,000 into a GIC in her name, for a one year term. The GIC renews on an annual basis. On its maturity in 2021, Erin moved the $3,000 into another GIC for another year and the interest earned during the first year into a second one-year GIC for $300. In 2022, the interest earned on the two GICs was $240 and $24 respectively.

How much of this interest, if any, is attributed to Mr. Johnson in 2022?