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On January 1, 2021, Company Aleased equipment from Company B under a 3 year lease agreement. Company A accounted for the lease as a finance lease for $420,000 which includes a $25,000 purchase option at the end of the lease. Company Ais reasonably certain to exercise the purchase option. Company A estimates that the equipment's fair value will be $6,000 at the end of its 4-year life. For the year ended December 31, 2021, what amount should Company A recognize as amortization expense on the leased asset? $103,500 $140,000 $138.000 $105,000