Cullumber Company leased equipment from Ayayai Company on July $1,2025,$ for an eight$-$year period expiring June $30,2033.$ One of the lease terms is a guaranteed residual amount of $$13200.$ The residual expected by Cullumber will be $$8100.$ The lease meets the criteria of a finance lease. What is the residual value amount that would be included in the calculation of Cullumber$$s lease liability$/$right$-$of use asset?

The present value of $$8100.$

The present value of $$13200.$

The present value of $$5100.$

The residual would not be included in the calculation of the lease liability$/$right$-$of$-$use asset.