$35.$ Frank has an asset with a fair market value of $ $400,000$ that it wants to lease. Frank$$s wants to recover its net investment in the leased asset and earn a $5\%$ return. The asset will revert back to Frank$$s at the end of a $5-$year lease term. If Frank$$s charges rent annually at the beginning of the year, what should amount should the annual rent be $($rounded to whole dollars$)?$

a$)$ $ $20,000$

b$)$ $ $21,997$

c$)$ $ $87,989$

d$)$ $ $92,400$