On December $31,2024,$ Blossom Company leased machinery from Cullumber Corporation for an agreed$-$upon lease term of $3$ years. Blossom agreed to make annual lease payments of $$19,500,$ beginning on December $31,2024.$ The expected residual value of the machinery at the end of the lease term is $$10,000,$ though Blossom does not guarantee any residual value to Cullumber.

What amount will Blossom record as its lease liability on December $31,2024,$ if its incremental borrowing rate is $4\%$ and the implicit rate of the lease is unknown? $($For calculation purposes, use $5$ decimal places as displayed in the factor table provided and round final answer to $0$ decimal places, e$.$g$.5,275.)$

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Lease liability $