On January 1, 2017. Kingbird Inc. borrowed and received $330,000 from a major customer. Pina Colada Corp. The debt is evidenced by a zero-interest-bearing note due in 4 years. Kingbird, as consideration for the zero-interest-bearing feature of the note, agrees that it will supply inventory to Pina Colada for the loan period at a below market price. The appropriate rate at which to impute interest is 11%