4 Brooks Company leases a machine from Chalon Company on 1/1/23. Given: d ut of juestion Asset FMV $100,000 Asset Book Value $85,000 January 1 payments Guaranteed Salvage Value $10,000 Lessee expected salvage value $6,000 Implicit and incremental rates 5% Five-year lease, five-year asset FINANCE LEASE Compute the amount of the January 1 payments Select one: O a. $21,997.60 O b. $20,274.02 O c. $ 16,974.45 O d. $20,963.46. O e. $19,059.76