On September 30, 2021, China Eastern Airlines Corp. acquired a patent from Advent Holdings. The agreement specified that China Eastern Airlines Corp. will pay Advent Holdings $1,300,000 immediately and then another $1,300,000 on September 30, 2023. An interest rate of 8% reflects the time value of money for this type of loan agreement. (PV of $1, PVA of $1) (Use appropriate factor(s) from the tables provided.) What amount of interest expense, if any, would China Eastern Airlines Corp. record on December 31, 2021, the companys fiscal year end? (Round your answer to nearest whole dollar amount.)

• $25,144.

• $105,720.

• $22,291.

• $73,831.