On January $1,2021,$ Green Co$.$ recorded a right$-$of$-$use asset of $$270,360$ in an operating lease. The lease calls for ten

annual payments of $$40,000$ at the beginning of each year. The interest rate charged by the lessor was $10\%.$ The amount of

annual lease expense recorded for the year $2023$ will be:

Select one:

A$.$ $$40,000.$

B$.$ $$33,324.$

C$.$ $$270,360.$

D$.$ $$36,000.$