Alia Company leased an asset to Lion Company and appropriately accounted for the lease as a direct financing lease. The

asset has a fair value of $$36,000$ and a carrying amount of $$30,000.$ The lease has an implicit rate of $6\%$ and a third$-$party

guaranteed residual value of $$5,000.$ The lease term is three years, and the asset has a five$-$year useful life. The present

value of a single sum at $6\%$ and three years is $\mathrm{.}83962.$ What amount of deferred gross profit should Alia record at the

inception of the lease?

$$4,198$

$$5,000$

$$6,000$

$$11,000$