Crane Ltd. purchased land and constructed a service station, at a total cost of $448200. On January 2, 2022, when construction was completed, Crane sold the service station and land to a major oil company for $498000.00, and immediately leased it back from the oil company. Fair value of the land at the time of the sale was $49800.00. 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) $76555.$81047.$79680.$91495