DEF (the lessee) leased a machine from XYZ (the lessor) on January 1, 2023. Relevant information about the finance lease follows: - The lease has a 5 year term, beginning January 1, 2023 and ending December 31 of the final year of the lease. - The lease requires annual payments of $22,997. The first payment is made on the date the lease is signed (January 1, 2023), and subsequent payments are made on December 31 of 2023 and each December 31 after that. - The asset will be returned to XYZ (the lessor) at the end of the lease term. - The lease includes an implicit interest rate of 6% per year. Required: How much lease-related interest expense will ABC (lessee) record for the year ended December 31,2023