Lessee enters into a three year lease of equipment and agrees to make the following annual payments at the end of each year $10,000$ in year one, $12,000$ in year two and $14,000$ in year three. Discount rate is approx. $4,235\%$ and right of use asset is depreciated on a straight line basis over the lease term. What is the value of the lease liability at the end of years $2$ & $3?$