Carla Vista Co. purchases land and constructs a service station and car wash for a total of $592500. At January 2, 2021, when construction is completed, the facility and land on which it was constructed are sold to a major oil company for $670000 and immediately leased from the oil company by Carla Vista. Fair value of the land at time of the sale was $70500. The lease is a 10-year, noncancelable lease. Carla Vista uses straight-line depreciation for its other various business holdings. The economic life of the facility is 15 years with zero salvage value. Title to the facility and land will pass to Carla Vista at termination of the lease. A partial amortization schedule for this lease is as follows: Jan. 2, 2021 Payments Interest Amortization Balance $670000.00 $109039.41 Dec. 31, 2021 $67000.00 $42039.41 627960.59 109039.41 62796.06 Dec. 31, 2022 46243.35 581717.24 109039.41 58171.72 50867.69 530849.55 Dec. 31, 2023 The total lease-related income recognized by the lessee during 2022 is which of the following? $7750 $5167 $0 $77500