On January $1,2020,$ Marlene Corp. enters into an agreement with Dietrich Rentals Inc. to lease a machine from them. Both corporations adhere to ASPE. The following data relate to the agreement:$1.$The term of the non$-$cancellable lease is three years with no renewal option. Payments of $$271,622$ are due on December $31$ of each year$\mathrm{.}2.$The fair value of the machine on January $1,2020,$ is $ $700,640.$ The machine has a remainingeconomic life of $10$ years, with no residual value. The machine reverts to the lessor upon the termination of the lease$\mathrm{.}3.$Marlene depreciates all its machinery on a straight$-$line basis$\mathrm{.}4.$Marlene's incremental borrowing rate is $10\%.$ Marlene does not have knowledge of the $8\%$implicit rate used by Dietrich$\mathrm{.}5.$Immediately after signing the lease, Dietrich discovers that Marlene is the defendant in alawsuit that is sufficiently material to make collectibility of future lease payments doubtful.Assume the present value of the lease payments is $ $700,000$ at January $1,2020.$If Marlene accounts for this lease as a finance lease, what is the amount of the reduction in the lease obligation in calendar $2021?($Round to the nearest dollar.$)$Select one:A$.$$ $215,622$B$.$$ $221,784$C$.$$ $201,622$D$.$$ $232,873$