On January 1, 2017, Tom Gronkowski loaned $147,006 to Rob Brady. A zero-interest-bearing note (face amount, $200,000) was exchanged solely for cash; no other rights or privileges were exchanged. The note is to be repaid on December 31, 2020. The prevailing rate of interest for a loan of this type is 8%. What amount of interest expense will Rob Brady recognize over the four years