Ivanhoe Corporation entered into an operating lease to lease equipment from Oriole, Inc. on January $1,2025.$ The lease calls for annual lease payments of $$9,000,$ beginning on December $31,$ for each of the $5$ years of the lease. In addition, Oriole, Inc. will pay Ivanhoe Corporation $$2,000$ as a cash incentive for entering the lease by December $31.$ In relation to the lease agreement, Ivanhoe incurred the following costs.

$\backslash$table$[[$Commissions for selling agents,$$700$