On September 30, 2021, Corso Steel acquired a patent from Thermo Steel. The agreement specified that Corso will pay Thermo $1,425,000 immediately and then another $1,425,000 on September 30, 2023. An interest rate of 9% 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 Corso record on December 31, 2021, the companys fiscal year end? (Round your answer to nearest whole dollar amount.)

a.)$26,986

b.)$78,526

c.)$129,195

d.)$29,839