Pepper Inc. purchases a commercial wood fired pizza oven by issuing a 4-year $30,000 zero-interest bearing note. Pepper receives $20,490 upon issuing the note, which has a 10 percent market rate. On the date of the transaction, Pepper should record the pizza oven at a book value of ___________. The list price of the pizza oven from the dealer was $22,500.

		$30,000
		none of these amounts.
		$20,490
		$22,500