QUESTION 12 On January 1, 2020, Jusuf Industries exchanged equipment for an $786,000 zero-interest-bearing note due on January 1, 2 The market rate of interest for a note of this type at January 1, 2020 was 10%. The present value of the note discounted at 10% for three periods is $589,500. What amount of interest revenue should be included in Jusuf's 2020 income statement? $78,600 $0 $64,845 $58,950