on january 1 2024, mary johnson load $180312 to jimmy jones. a zero-interest bearing note (face amount $240000) was exchanged solely for cash, no other rights or privileges were exchanged. the note is to be repaid on december 31 2026. the prevailing rate of interest for a loan of this type is 10%. the present value of $240000 at 10% for three years is $180316. what amount of interest income shouldms johnson recognize in 2024