Collins Company signed a lease for a 1,200-square foot office building to begin on January 1, 2017. The lease has a 6-year term and should be accounted for as a finance lease. The lease does not require a down payment, but instead requires 5 equal lease payments of $26.000 beginning on December 31, 2017 through December 31 2021. What is the list price (present value of the lease agreement if it has an implicit rate of 792 Select one a R067 5 122.930 C112.566 d. 106,605