MSFT Company leased equipment to Dhaliwal Corporation under a lease agreement that qualifies as a finance lease. The fair value of the asset is $$129,000.$ The lease contains a bargain purchase option that is effective at the end of the fifth year. The expected economic life of th asset is $10$ years. The lease term is five years. The asset is expected to have a salvage value $$2,700$ at the end of $10$ years.Using the straight$-$line method, what would Dhaliwal record as annual amortization?$1)$ $$13,170)$ $$12,630$$$25,260$$$12,900$