Tara lends money under a ten year debt agreement. The terms are as follows:

-$60,000 to be repaid at the end of the debt term

 
Note that the arrangement is subject to a discount so the borrower receives only $55,000. The agreement states the borrower pays 2% interest per year.

 
What income will be assessable over the next 10 years. State whether these are ordinary or statutory in nature.