Ivanhoe Company leases equipment from Marigold Inc. for five years starting on January 1, 2025. The lease is properly classified as a finance/sales-type lease. The terms of the lease are as follows: Marigold will pay $4700 in legal fees to execute the lease. Marigold willincur $1600 of lease documentation costs after the execution of the lease. Ivanhoe will pay commissions to the lease negotiator of $4700. Ivanhoe must prepay the last month's rental payment of $23500. Ivanhoe pays internal engineering costs of $11750 to identify any structural considerations when installing the equipment. The initial measurement of the liability for Ivanhoe is $160000. What amount will be reported for Ivanhoe's right-of-use asset at the commencement date? A $194500 B $199950 C $160000 D $195250