The following data are for Guava Company's retiree health care plan for the current calendar year.

Number of employees covered	5
Years employed as of January 1	4 (each)
Attribution period	20 years
EPBO, January 1	$64,000
EPBO, December 31	$66,560
Interest rate	4%
Funding and plan assets	None

What is the interest cost to be included in the current year's postretirement benefit expense?

$2,560.

$532.

$432.

$512.