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24. Roman Inc. sells computer systems. Roman leases computers to Rally Company on January 1,2021. The manufacturing cost of the computers was $12 million. This

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24. Roman Inc. sells computer systems. Roman leases computers to Rally Company on January 1,2021. The manufacturing cost of the computers was $12 million. This noncancelable lease had the following terms: - Lease payments: \$2,466,754 semiannually, first payment at January 1, 2021, remaining payments at June 30 and December 31 each year through June 30 . 2025. - Lease term: five years (10 semiannual payments). - No residual value; no purchase option. - Economic life of equipment five years. - Implicit interest rate and lessee's incremental borrowing rate: 5\% semiannually. - Fair value of the computers at January 1, 2021:\$20 million. What is the interest revenue that Roman would report for this lease in its 2021 income statement? A. 50 . B. $1,673,820. C. $876,662. D. None of these answer choices is correct

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