BNM Itd. Acquired on asset of Rs$.440,000$ through a finance lease agreement on $1-1-2018$ with no residual value. The lease term is five years with annual lease rentals of Rs$.100,000$ payable at the start of each year. The implicit rate of interest is $10\%.$

Calculate:

a$.$ Gross investment in lease

b$.$ Net investment in lease

c$.$ Unearned finance income

d: Lease amortization schedule