On 1 February 2022, Ntshenge Ltd entered into a lease for delivery vehicle for five years. Lease payments are R 50,000 per annum during the lease term period, all payable at the beginning of each year starting 1 February 2022. To obtain the lease, Ntshenge incurred R 20,000 in legal fees to conclude the contract. The lessee's incremental borrowing rate and lessor's interest rate implicit in the lease is 12% and 15% respectively. Additional information: The economic useful life of the delivery vehicle is 4 years. The market related prime rate at South African Reserve Bank is 10%. Assuming the financial year end of Ntshenge Ltd is 28 February, what is the value of the right of use: delivery vehicle on 28 February 2022? OA. R208 317 OB. R159 562 O C. R170 199 OD. R209 203