On January 1, 20X3, Gaudreau Enterprises sold goods in exchange for a $200,000, fiveyear, interest-free note from the purchaser. The note was repayable at $20,000 semiannually, first due June 30, 20X3. The market rate of interest for similar notes was 6% per annum, payable semi-annually. Gaudreau prepares its financial statements in accordance with IFRS. What amount of interest revenue should the company report on its December 31, 20X3, year-end financial statements?