Miller Company leased equipment from Baxter Company on July $1,2025,$ for an eight$-$year period expiring June $30,2033.$ One of the lease terms is a guaranteed residual amount of $$10,000.$ The residual expected by Miller will be $$7,500.$ The lease meets the criteria of a finance lease. What is the residual value amount that would be included in the calculation of Miller's lease liability$/$right$-$of use asset?

A$)$ The present value of $$10,000.$

B$)$ The present value of $$2,500$

C$)$ The residual would not be included in the calculation of the lease liability$/$right$-$of$-$use asset.

D$)$ The present value of $$7,500.$