On December $1,2023,$ Oriole Corp. leased office space for $10$ years at a monthly rental of $$43000,$ under an operating lease. On that

date Oriole paid the landlord the following amounts:

Oriole debited the entire $$286200$ payment to Prepaid Rent.

How much should Oriole Corp recognize as rent expense for the year ended December $31,2023?$

$$28620$

$$44310$

$$161500$

$$43000$