Mastodon Group loaned Rex Inc. $400,000 on May 1, 2020. The note had 12% interest and is payable in five annual installments of $80,000 beginning January 1, 2021. Mastodon Group required that Rex Inc. maintain a zero-interest-bearing escrow account with $10,000 to be held in escrow until all principal and interest payments have been made at which time it would be returned. Rex Inc. is required to pay the interest on the note on the first day of each month beginning June 1, 2020 and they made timely payments through November 1, 2020. Rex Inc. paid the first principal installment plus all interest due on January 2, 2021. What would Mastodon Group record as interest receivable on this loan on December 31, 2020?