Norton company leased equipment from factiva leasing Co$.$ On january $1,2024,$ in an operating lease. The present value of the lease payments discounts at $5\%$ was $$102,000.$ Six annual lease payments of $$20,000$ are due beginning january $1,2024,$ the beginning of the lease, and at each december $31$ thereafter through $2028.$ The amount right$-$of$-$use asset reported on december $31,2024$ balance sheet would be