Carla Vista Corporation entered into an operating lease to lease equipment from Sandhill, Inc. on January 1, 2025. The lease calls for annual lease payments of $16,000, beginning on December 31 , for each of the 5 years of the lease. In addition, Sandhill, Inc. will pay Carla Vista Corporation $3,300 as a cash incentive for entering the lease by December 31. In relation to the lease agreement, Carla Vista incurred the following costs. Carla Vista's incremental borrowing rate is 5%. If the value of the lease liability is $72,735, what amount will Carla Vista record as the value of the right-of-use asset on January 1,2025 , at commencement of the operating lease