R Company was indebted to A Inc. at January 1 2014. The note called for a $25,000 payment to be made on December 31, 2014 and also on December 31, 2015. The note was non-interest bearing yet 10% was the prevailing rate at the time the note was issued What is the book value of the note on R's January 1, 2014 balance sheet (rounded)? Multiple Choice $43388 $38.962 $50 000