Melvin Company leased equipment from Professional Leasing Co$.$ on January $1,2024,$ in a finance lease. The present value of the ease payments discounts at $8\%$ was $$500,000.$ Eight annual lease payments of $$80,000$ are due beginning January $1,2024,$ the beginning of the lease, and at each December $31$ thereafter through $2030.$ The total decrease in earnings $($pretax$)$ in Melvin's income statement for the year ended December $31,2024$ would be:

$$102,100$

$$96,100$

$$100,100$

$$94,100$