Pharoah Company leased machinery to Conecuh Company on January $1,2025,$ for a ten$-$year period expiring December $31,2034.$ Equal annual payments under the lease are $$303000$ and are due on January $1$ of each year. The first payment was made on January $1,2025.$ The rate of interest used by Pharoah and Conecuh is $9\%.$ The cash selling price of the machinery is $$2121000$ and the cost of the machinery on Pharoah's accounting records was $$1871000.$ Assuming that the lease is appropriately recorded as a sale for accounting purposes by Pharoah, what amount of interest revenue would Pharoah record for the year ended December $31,2025?$

$$79530$

$$163490$

$$163620$

$$190st80$