Marne Company purchased a machine for leasing purposes on January 1, 2020, for $1,000,000. On March 1, 2020, Marne leased the machine to Dal Company for $130,000 a year for a five-year period ending December 31, 2024, at which time, the machine reverts to Marne. Dal Company estimates the machine's useful life to be 10 years. Dal does not guarantee a residual value of the machine at lease-end. Dal paid $130,000 to Marne on January 2, 2020, the first annual lease payment. Dal is not aware of the implicit rate of the lease, but Dal's incremental borrowing rate is 5%. What was the deduction to the Right-of-Use Asset account in 2020 for Dal Company? Select one: a. $118,195 b. $106,951 c. $100,451 d. $130,000