Metcalf signs a three-year lease for an asset on January 1, 20x1, which calls for annual payments of $2,000 at the beginning of each year. The implicit rate is 10% and this rate is known by the lessee. The asset has a sales value of $8,000, a 5-year life and a residual value at zero at that time. The amount of ROU Asset amortization for the year ended December 31, 20x1 under GAAP is?

A. $1,824

B. $2,000

C. $1,653

D. $1,453