10 BRB Co. leases a machine from Draper d ut of question Lease commenced 1/1/22 4-year lease, asset life 6 years FMV $25,000; book value $20,000 Unguaranteed salvage value $8,250 Implicit and incremental rate: 5% January 1 payments: $4,892 Operating Lease Present value of payments: $18,214 BRB's 2022 journal entries will have what effect on 2022 Net Income? Select one: O a. $5,219 O b. $8,225 O c. $9,445 O d. $4,553 O e. $4,892