Following a merger and consolidation of offices, a national, publicly traded stock brokerage firm successfully enters in to a sublease $($as sub$-$lessor$)$ on a facility that is no longer needed for their operations. Both the lease and the sublease terminate in three years. Although the user is pleased to have successfully consolidated the offices, there is a rent shortfall $($loss$)$ as a result of the sublease each of the three years of the lease: $$80,000$ in Yedr $1,$ $$95,000$ in Year $2,$ and $$115,000$ in Year $3.$For financial reporting purposes, the user will: