A lease calls for 4 payments of $11,000 every January 1, starting in 2022. Discounted at the appropriate rate of 5%, the present value of these payments is $40,956. Right of use amortization in 2022 is ___________ if the lease is an operating lease and _____ if the lease is a finance lease (where necessary, assume straight line with no salvage value). O $8,952, $7,489 O $1,498, $7,489 O $9,501, $10,239 O $10,239, $10,239