109. Miller Company leased equipment from Baxter Company on July 1,2025 , for an eight- year period expiring June 30, 2033. One of the lease terms is a guaranteed residual amount of $10,000. The residual expected by Miller will be $7,500. The lease meets the criteria of a finance lease. What is the residual value amount that would be included in the calculation of Miller's lease liability/right-of use asset