Crane Ltd$.$ purchased land and constructed a service station, at a total cost of $$459900.$ On January $2,2022,$ when construction was

completed, Crane sold the service station and land to a major oil company for $$511000\mathrm{.}00,$ and immediately leased it back from the oil

company. Fair value of the land at the time of the sale was $$51100.00.$ 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.

The total lease$-$related expenses recognized by the lessee during $2023$ are $($rounded to the nearest dollar$)$

$$83163.$

$$78554.$

$$93884.$

$$81760.$