On January $1,2025,$ Wildhorse Corporation signed a five$-$year noncancelable lease for equipment. The terms of the lease called for Wildhorse to make annual payments of $$209000$ at the beginning of each year for five years beginning on January $1,2025$ with the title passing to Wildhorse at the end of this period. The equipment has an estimated useful life of $7$ years and no salvage value. Wildhorse uses the straight$-$line method of depreciation for all of its fixed assets. Wildhorse accordingly accounts for this lease transaction as a finance lease. The lease payments were determined to have a present value of $$886101$ at an effective interest rate of $9\%.$

In $2025,$ Wildhorse should record interest expense of

$$79749.$

$$60939.$

$$129251.$

$$148061.$