Blue Co. (follows IFRS) is looking for a 4% rate of return on their investment of $600,000 in a piece of equipment that they will lease to Yellow Ltd. for a period of 10 years. Yearly rent will be due at the beginning of each year. What payment should Blue Co. charge for annual rent provided that there isn't a purchase option that would be reasonably certain to be exercised by Yellow Ltd.? a. $71,130 O b. $172,073 O c. $73,974 O d. $189,274