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$)$ $$25,000$

Lease term $($years$)5$

Incremental borrowing rate $7\%$

Implicit rate $($readily determinable by lessee$)6\%$

Non$-$lease costs included in annual payment $2,000$

A$.94,305$

B$.96,884$

C$.102,505$

D$.105,309$