Assume that on December 31,2024, Kimberly-Clark Corp. signs a 10-year, non-cancelable lease agreement to lease a storage building from Crane Storage Company. The following information pertains to this lease agreement. 1. The agreement requires equal rental payments of $67,299 beginning on December 31, 2024 . 2. The fair value of the building on December 31,2024 , is $492,571. 3. The building has an estimated economic life of 12 years, a guaranteed residual value of $10,500, and an expected residual value of $7,300. Kimberly-Clark depreciates similar buildings on the straight-line method. 4. The lease is nonrenewable. At the termination of the lease, the building reverts to the lessor. 5. Kimberly-Clark's incremental borrowing rate is 8% per year. The lessor's implicit rate is not known by Kimberly-Clark. Click here to view factor tables. (For calculation purposes, use 5 decimal places as displayed in the factor table provided.) Suppose the same facts as above, except that Kimberly-Clark incurred legal fees resulting from the execution of the lease of $5,000, and received a lease incentive from Crane to enter the lease of $1,000. How would the initial measurement of the le liability and right-of-use asset be affected under this situation? Right-of-use asset $