For the following$$ lease, determine the amount the$$ right$-$of$-$use $($ROU$)$ asset will be initially measured at$.$ Round your answer to the nearest whole dollar.

Annual payment $($due at end of year$)$

$$23,000$

Lease term $($years$)$

$5$

Incremental borrowing rate

$10\%$

Implicit rate $($readily determinable by lessee$)$

$8\%$

Unguaranteed residual value

NA

Guaranteed residual value

$25,000$

Expected payout under guarantee

$0$

A$.$ $$91,832$

B$.$ $$102,711$

C$.$ $$105,444$

D$.$ $ $108,846$