Laurel Inc. entered into a $4-$year lease agreement for equipment requiring $$8,000$ annual payments, with the first payment due immediately. The lease does not contain a renewal or purchase option, and the asset reverts to the lessor at the end of the four$-$year period. The lessee's incremental borrowing rate is $7\%,$ and the implicit rate of the lease is $8\%,$ as known by the lessee. Just prior to the lease commencement, the lessee $($a$)$ incurred legal fees to execute the lease of $$800,($b$)$ received $$2,500$ from the lessor as a lease incentive to sign the new lease, and $($c$)$ made the first annual payment of $$8,000.$ What is the amount of the rightof$-$use asset recognized by Laurel Inc. at the commencement of the lease?

A$.$ $$28,566$

B$.$ $$33,566$

C$.$ $$28,764$

$.$$$26,917$