On january 1, 2020, elaine loaned p90,156 to rj. A zero-interest-bearing note (face amount, p120,000) was exchanged solely for cash; no other rights or privileges were exchanged. The note is to be repaid on december 31, 2022. The prevailing rate of interest for a loan of this type is 10%. The present value of p120,000 at 10% for three years is p90,156. What amount of interest income should ms. Elaine recognize in 2020?.