Jordan Inc. leased equipment from Zeller Industries on January 1, 2021 for a 8-year period. The annual lease payment is $15,000 with the first payment being made on the date the lease is signed and all subsequent payments being made on December 31st. The prevailing interest rate is 5%. Zeller had manufactured the leased equipmen at a cost of $100,000. The lease is accounted for as a Finance/Sales-Type Lease. What affect, if any, does the lease arrangement have on the lessor's net income for 2021? O $1,796 O $6,135 O $101.796 O $15,000 $30,000 None of the above