On June $30,2020,$ Super Accountants Company engaged Fullerton Tools Company to construct a special$-$purpose piece of factory machinery. Construction began immediately and was completed on November $1,2020.$ To help finance construction, on June $30$ Super Accountants issued a $$300,000,3$year, $12\%$ note payable at Pacific Bank, on which interest is payable each June $30.$$$200,000$ of the proceeds of the note was paid to Fullerton Tools on June $30.$ The remainder of the proceeds was temporarily invested in short$-$term marketable securities $($trading securities$)$ at $10\%$ until November $1.$ On November $1,$ Super Accountants made a final $$100,000$ payment to Fullerton Tools. Other than the note to Pacific Bank, Super Accountants' only outstanding liability at December $31,2020,$ is a $$30,000,8\%,6-$year note payable, dated January $1,2017,$ on which interest is payable each December $31.$

How much is the avoidable interest expense associated with the factory machinery?

$6,000$

$24,000$

$10,000$

$8,000$