Hyper Co

Hi Sir, hope you are well. Thank you for the great lectures. I am stuck with the following question and hope you can help if possible please:

During the year ended 30 September 20X4 Hyper Co entered into the following
On 1 October 20X3, Hyper Co entered into a contract to obtain the right to use an asset for a five-year period. The contract meets the definition of a lease under IFRS 16 Leases. An initial payment of $90,000 was made on commencement of the lease, being the first of five equal annual payments. The present value of the future lease payments on commencement of the lease was $250,000. The right-of-use asset has a five-year useful life. The lease has an implicit interest rate of 16%.
On 1 August 20X4, Hyper Co made a payment of $18,000 for a nine-month lease of an item of excavation equipment. Hyper wishes to utilise the exceptions available under IFRS
16 Leases.
What amount in total would be charged to Hyper Co’s statement of profit or loss for the year ended 30 September 20X4 in respect of the above transactions? (Enter your answer to the nearest whole S.)

For the lease interest, the question doesn’t specify if payments are in advance or arrears, but as the 1st payment was made on the commencement of the lease, I assumed it was advance. Therefore for the lease interest I did (250,000-90,000)*16%. But in the answer it is just 250,000 * 16%, why is this please?