ABC Corp acquired a piece of equipment from DEF Inc. under a lease. The elase requires $10$ annual lease payments of $$60,000$ with the first payment due when the lease begins on $1/1/24.$ Future lease payments are due on $1/1$ of each year of the lease term. The interest rate of the lease is $8\%.$ What amount should eagle corp debit the equipment account on the date of the acquisition?

A$.$ $$434,813$

B$.$ $$402,605$

C$.$ $$374,813$

D$.$ $$552,000$