On January 1, 2014, Alvin Corp. sold property to Marvin Ltd., for which Alvin had originally paid $570,000. There was no established exchange price for this property. Marvin gave Alvin a $900,000, zero-interest-bearing note, payable in three equal annualinstallmentsof $300,000, with the first payment due December 31, 2014. The note also has no ready market. The market rate of interest for a note of this type is 10%. The present value of a $900,000 note payable in three equal annualinstallmentsof $300,000 at 10% is $746,056. To the nearest dollar, and using the effective interest method, how much interest revenue should Alvin recognize in 2014?