if the fair value of the equipment being leased is $$20$ million which is equal to the present value of lease payments; periodic lease payments are $$2,466,754$ paid semi annually; first payment is made at january $1,2021$: and the remaining payments happen at june $30$ and december $31$st each year through june $30,2025$; there is no residual value and no purchase option; interest rate is $10\%$ per year ; then the outstanding balance of the lease liabilty at jun $30,2021$ is$?$ A$.$ $$17,533,246$ B$.$ $$15,900,092$ C$.$ $$15,943,154$ D$.$ None of the above answers is correct