On January $1,2024,$ Perez Company 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 balance in the right$-$of$-$use asset on December $31,2024,$ will be:

Multiple Choice

$$243,324.$

$$270,360.$

$$230,360.$

$$253,396.$