Linsmeier Corporation entered into a nine-year finance lease on a warehouse on December 31,2024 . Lease payments of $33,000, which includes maintenance services of $1,700, are due annually, beginning on December 31, 2025, and every December 31 thereafter. Linsmeier does not know the interest rate implicit in the lease; Linsmeier's incremental borrowing rate is 11%. The rounded present value of an ordinary annuity for nine years at 11% is 5.5370 . What amount should Linsmeier report as recorded lease liability on December 31,2024? Multiple Choice $182,721 $198,000 $281,700 $173,308