The costs that $($a$)$ are associated directly with consummating a lease, $($b$)$ are essential to acquire the lease, and $($c$)$ would not have been incurred had the lease agreement not occurred, are referred to as:

On January $1,2024,$ KAT Corporation leased equipment to PRIM Company. The lease term is $8$ years. The first payment of $$730,000$ was made on January $1,2024.$ The equipment cost KAT Corporation $$4,190,630.$ The present value of the lease payments is $$4,530,650.$ The lease is appropriately classified as a sales$-$type lease.

Assuming the interest rate for this lease is $8\%,$ how much interest revenue will KAT record in $2025$ on this lease? Round your answer to the nearest whole dollar amount.

$$269,976$

$$304,052$

$$240,598$

$$267,486$