Lessee Company leased a computer from Lessor Corporation on January $1,20$X$5,$ for a $10-$year period, the useful life of the asset. Equal rental payments of $$5,000$ are due on January $1$ of each year. The first payment was made on January $1,20$X$5.$ The present value of the future lease payments over the lease term discounted at $10\%$ was $$33,795.$ The balance in Lessee's liability account at December $31,205,$ should be:

Multiple Choice

$$27,256$

$$31,675$

$$26,680$

$$30,392$