3 Volcon Company wants to lease a piece of equipment under a direct financing lease. The equipment has a carrying amount and fair value of $36,000. Volcon Company wants to earn 14% return on all leased assets. The lease will have annual lease payments beginning at the inception of the lease on January 1, 20X1. The lease term will be six years. At the end of the lease term, the leased equipment will have a residual value guaranteed by a third party. Volcon expects to recover 85% of the value from the lessee and 15% from the third party guarantee. What is the amount of the annual lease payment that will meet Volcon Company's economic goals in this situation? (The present value table factor for an annuity due for six periods at 14% is 4.4331. Round to the nearest dollar.) A $2,571 B $3,768 C $6,000 D $6,903