Leewin Brokerage enters into a lease agreement with Bumble Motors to lease an automobile with a far value of S00.000 under a 5-vear lease on December 20. 2018. The lease commences on January 1, 2019. and Leewin will retum the automobile to Bumble on December 31. 2023 The automobile has an estimated usefl lfe of 7 years Leenin made a lease payment of S10 900 on December 20, 2018 In addition the lease agreement stipulates annual payments of $10.900, due on January 1 of 2019, 2020, 2021, 2022 and 2023 The implicit rate of the lease is 6% and is known by Leewin There is no purchase option, no lease incentives no residual value quarantees and no transfer of owmership Leewin incurs inial direct costs of $1.300 Assuming that this is classified as an operating lease how much interest expense is recorded in 2019? OA. $2920 OB $2 180 OC $2.266 O D. S0