ALA Company leases a machine, which meets the criteria to be a finance lease. The eight-year lease requires payment of $17,000 at the beginning of each year. The incremental borrowing rate for the lessee is 10%; the lessor's implicit rate is 8% and is known by the lessee. ALA should record the leased asset at: (round your answer to the nearest dollar) A. $95,694. B. None of these answers is correct. C. $117,921. D. $105,508. E. $86,889.