Brooks Company leases a machine from TCS Company on $1/1/23.$ Given: wet ered $5$ out of g question Asset FMV $$100,000$ Asset Book Value $$85,000$ January $1$ payments $$20,711$ Guaranteed Salvage Value $$5,000$ Lessee expected salvage value $$8,000$ Implicit and incremental rates $4\%$ Five$-$year lease; five$-$year asset Determine the TCS Lease Receivable at $12/31/23.$ Select one: O a$.$ $$79,289$ O b$.$ $$76,117$ O c$.$ $$76,819$ O d$.$ $$82,461$ O e$.$ $$74,289$