On January 1, year 1, Mill Co. exchanged equipment for a $200,000 noninterest-bearing note due on January 1, year 4. The prevailing rate of interest for a note of this type at January 1, year 1, was 10%. The present value of $1 at 10% for three periods is 0.75. What amount of interest revenue should be included in Mill's year 2 income statement