Robert, a calendar-year taxpayer, sells an office building in the current year for $9 million, receiving $5 million cash in the current year and a note for $4 million. Assume Robert's gross profit percentage is 30% and the Sec. 6621 rate for underpayments is 10% in December of the current year. Assume that the highest tax rate for individuals in the current year is 40%. What is the interest on the deferred tax for the current year? O $0 0 $400,000 O $1,500,000 O $480,000