Can you explain how to get the correct answer?

Use the following information to answer the next 2 questions. A lease agreement calls for annual payments of $19,365 over a 15-year period (also the asset's useful life). The lease is signed January 1, 20X1 with the first payment due on that date. The interest rate is 8%, and the PV of lease payments is $179,015. The lessor manufactured the asset at a cost of $150,000 24. $ 11,934 In year 20X1, the lease decreases the lessee's net income by