need help very fast , I only have 15 minutes

I need the final answer only without explain

On January 1, 2021, HP, Inc. leased an equipment from BMW fro five-year. The lease requires annual payments of $450,000 starting at the beginning of the first year. The ownership of the equipment will not be transfered to HP, INC. at the termination date. The Equipment has an estimated useful life of six years, with no residual value. HP INC. uses straight-line depreciation for all of its plant assets. the present value of minimum lease paymentis $1,800,000, based on implicit interest of 10%. if HP INC. treated this transaction as a finance lease, In its 2021 income statement, what amount of depreciation expense should HP INC. report from this lease transaction? O A. $360,000 O B. $300,000 C. $180,000 O D. $450,000