On January 1, Year 3, Saucerer Company bought a building with an assessed value of $220,000 on the date of purchase. Saucerer gave as consideration a $400,000 noninterest-bearing note due on January 1, Year 6. There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type at January 1, Year 3, was 10%. What amount of interest expense should be included in Saucerer's Year 4 income statement? A. $30, 053 B. $33, 058 C. $13, 333 D. $40,000