The Seaside Partnership is a cash-basis, calendar-year entity. During the current year, the partnership incurred $5,000 in interest expense evenly throughout the year, but the total interest expense was paid on December 31. Mr. Turtle became a 20% partner on November 1 by making a $20,000 cash contribution. How much of the partnership interest expense can be allocated to Mr. Turtle for the current year?

A. $2000

B. $5000

C. $1000

D. $167

E. $275