On january 1, 2014, foster company sold property to agler company which originally cost foster $570,000. there was no established exchange price for this property. agler gave foster a $900,000 zero-interest-bearing note payable in three equal annual installments of $300,000 with the first payment due december 31, 2014. the note has no ready market. the prevailing rate of interest for a note of this type is 10%. using the effective-interest method for amortizing premium or discount, what is the amount of interest expense that should be recognized by agler in 2014?