Amazon leased equipment from United Machines on July 1, 2020, in a finance lease. The present value of the lease payments discounted at 10% was $82,000. Ten annual lease payments of $12,000 are due each year beginning July 1, 2020. United Machines had constructed the equipment recently for $66,000. What net effect did the lease have on the profits of United Machines on the day of July 1, 2020? Ignore taxes. a. $0 b. $23,000 c. $16,000 d. $19,500 e. $3,500