Refer to the following lease amortization schedule. The five payments are made annually starting with the beginning of the lease. A $1,900 purchase option is reasonably certain to be exercised at the end of the five-year lease. The asset has an expected economic life of eight years. Lease Payment Cash Payment Effective Interest Decrease in Balance Outstanding Balance $ 45,130 1 $ 9,600 ?? ?? 35,530 2 9,600 $ 1,776 $ 7,824 27,706 3 9,600 1,385 8,215 19,492 4 9,600 975 8,625 10,866 5 9,600 ?? ?? ?? 6 $ 1,900 $ 90 $ 1,810 $ 0 What would be the amount of interest expense recorded with payment 5?

What would be the amount of interest expense recorded with payment 5? Note: Round your answer to the nearest whole dollar amount