On January 1, 2017, X company signed a contract to lease Y company an equipment with annual payment of $8,000 for 5 years will be paid at the end of each year, usefullife is 6 years when the discount rate is 10%, compute the leased receivable should be recorded by ?lessor on January 1,2017 assuming no salvage value .$40,000 .a .$33,359 .b .$30,328.c