Leases, ifrs16

On 1 April 20X3, Warminster entered into a lease agreement. The payment terms comprise $60,000 payable on 1 April 20X3 followed by three further payments of $60,000 payable on 31 March 20X4, 20X5 and 20X6. The present value of the initial lease liability was $140,000 and the interest rate implicit in the lease is 14%.
What amount of interest should be expensed to profit or loss for the year ended 31 March 20X5?
A. $26,712
B. $19,600
C. $13,944
D. $7,496

My doubt here is how should we consider the lease payments as arrears or advance since 1st lease rental paid is on 1st April we need to take it as advance and remaining lease rental payments as arrears?
It’s confusing can you help me in find out that part alone