Cullumber Ltd$.$ purchased land and constructed a service station, at a total cost of $$470700.$ On January $2,2022,$ when construction

was completed, Cullumber sold the service station and land to a major oil company for $$523000\mathrm{.}00,$ and immediately leased it back

from the oil company. Fair value of the land at the time of the sale was $$52300\mathrm{.}00.$ The lease is a $10-$year, non$-$cancellable lease.

Cullumber 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 Cullumber at the end of the lease.

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

$$85115.$

$$96088.$

$$83680.$

$$80398.$