For the following$$ lease, determine the amount the$$ right$-$of$-$use $($ROU$)$ asset will be initially measured at assuming that the company elects to use the practical expedient available to it$.$ Round your answer to the nearest whole dollar.

Annual payment $($due at commencement date$)$ $$22,000$

Lease term $($years$)5$

Incremental borrowing rate $10\%$

Implicit rate $($not readily determinable by lessee$)8\%$

Non$-$lease costs included in annual payment $1,000$

A$.83,397$

B$.87,567$

C$.91,737$

D$.94,867$