Barclay Company leased equipment with a fair value of $$105,000$ from Barry Lease Corp on December $31,2024$ over a $6-$year lease. Lease paymens of $$20,000$ are due at the beginning of each lease period beginning December $31,2024.$ Barclay's incremental borrowing rate is $11\%$ and is aware that Barry's implicit rate in the lease is $10\%.$ The following present value factors are provided:

$\backslash$table$[[$PV of an annuily due for $6$ periods at $11\%,4\mathrm{.}6959],[$PV of an annuily due for $6$ periods at $10\%,4\mathrm{.}7908]]$

On December $31,2024,$ what is the balance in the Lease Liability account?

A $$95,816$

B$.$ $$75,816$

c$.$ $$85,000$

D$.$ $$93918$