LeMond Leasing leases equipment to Costigan Construction. The non-cancelable term is 6 years beginning January 1, 20X1, with equal rental payments of $43,162 paid at the beginning of each year. The equipment's title transfers to Costigan at the end of the lease term. The fair value of the equipment at the inception of the lease is $215,496 and its cost is $180,496. The equipment has a useful life of 7 years. The lessee's incremental borrowing rate is 10%. and the lessor's implicit interest of 8% is not known to the lessee. What is the amount of Lease Receivable capitalized on the lease origination date?