In connection with the lease described above, JUKO incurred $$18,000$ of incremental direct costs and allocated $$11,500$ of corporate and manufacturing overhead to the transaction. The lessor$$s cost for lease incentive was $$4,200$ and JUKO used $$2,200$ of its inventory to make the building ready for its intended use. What is the overall amount will by which the RoU should be adjusted to reflect this fact pattern?

Question $10$ options:

$29,100$

$22,200$

$16,000$

$15,300$

$35,500$