need help very fast , I only have 15 minutes

I need the final answer only without explain

On January 1, 2021, Dana Corporation leased an equipment to Delta Company for five-year. The equipment has an estimated useful life of 5 years. Estimated residual value after five-year is $5,000, Dana Company accordingly accounts for this lease transaction as direct finance lease. The fair value and the cost of the equipment is $227,500 and the present value of gurantted residual value is $2,815. If the present value factor from annuity table for 8%, 5 years is 3.57710, the rental payments in the lessor's books (Dana Company) approximetly would be. A. $2,815 OB. $5,000 C. $63,599 D. $62,812