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 $69,120 Interest rate 8% Funding and plan assets None What is the interest cost to be included in the current year's postretirement benefit expense? (Do not round your intermediate calculations.)