Crane Ltd$.$ purchased land and constructed a service station, at a total cost of $$469800.$ On January $2,2022,$ when construction was completed, Crane sold the service station and land to a major oil company for $$522000\mathrm{.}00,$ and immediately leased it back from the oil company. Fair value of the land at the time of the sale was $$52200\mathrm{.}00.$ The lease is a $10-$year, non$-$cancellable lease. Crane uses straight$-$line amortization for its other assets. The economic life of the station is $15$ years with zero residual value. Title to the property will revert back to Crane at the end of the lease. A partial amortization schedule for this lease follows:

$\backslash$table$[[,$Payments,Interest,Amortization,Balance$],[$Jan $02,2022,,,$$$522000\mathrm{.}00,],[$Dec $31,2022,$$$84953\mathrm{.}10,$$$52200\mathrm{.}00,$$$32753\mathrm{.}10,489247],[$Dec $31,2023,84953\mathrm{.}10,48924\mathrm{.}70,36028\mathrm{.}40,453219],[$Dec $31,2024,84953\mathrm{.}10,45321\mathrm{.}90,39631\mathrm{.}20,413587\mathrm{.}80]]$

The total lease$-$related income recognized by the lessee during $2023$ is

$$52200.$

$$0.$

$$3480.$

$$5220.$