On January 1, 2018, Byner Company purchased a used tractor. Byner paid $5,000 down and signed a noninterest bearing note requiring $25,000 to be paid on December 31, 2020. The fair value of the tractor is not determinable. An interest rate of 10% properly reflects the time value of money for this type of loan agreement. The company's fiscal year-end is December 31. The value of the tractor the Byner Company would debit is: A) $6,225 B) $25,000 C) $23,775 D) $5,000 O A.A B.B C.C D.D