On January 2, 2014, Orange Leasing Company leases equipment to Brick Co. with 5 equal annual payments of $80,000 each, payable beginning January 2 31, 2014. Brick Co. agrees to guarantee the $50,000 residual value of the asset at the end of the lease term. Bricks incremental borrowing rate is 10%, however it knows that Orange's implicit interest rate is 8%. What amount of interest revenue, if any, does Orange report for 2014 assuming this lease is direct-financing lease?