An asset with a selling price of $560,000 is leased by a lessee for a lease term of 4 years. The interest rate is 12% and payments are made at the end of the period. The annual payments are $184,371. The lessee estimates $100,000 of salvage value for this asset and a 4-year useful life. Based on this information, if the lessee uses the straight-line method of depreciation, they will record a depreciation expense annually in the amount of: Select one: a. $184,371 b. $84,371 c. $100,000 d. $284,371 e. $115,000