On December 31, Year 1 , Strickland Corp. signed a 7-year finance lease for an airplane. The airplane's fair value was 5841,500 , which is the present value of the lease payments to be used to account for this finance lease. Strickland then made the first annual lease payment of $153.000 on December 31, Year 1. What amount should Strickland report as finance lease liability in its December 31 , Year 1 balance street? Select one: a. $841,500 b. 5780,300 c. $658,500 d. 5627,300