please show ALL work.

On January 1, 2017, Marigold Corp. exchanged equipment for an $780000 zero-interest-bearing note due on January 1, 2020. The prevailing rate of interest for a note of this type at January 1, 2017 was 10%. The present value of $1 at 10% for three periods is 0.75. What amount of interest revenue should be included in Marigold's 2018 income statement? $58500 $64350 $78000 O $0