On January 1, 2021 Big Lion Corporation leased equipment from Nittany Inc. for a 6- year period. The annual lease payment is $15,000. The prevailing interest rate is 7%. The first payment is due on January 1, 2021. All payments thereafter are made on December 31st of each year beginning with December 31, 2021. Assume the lease is accounted for as a Finance/Sales-Type Lease. What effect, if any, does this lease have on the net income of the lessee in 2021 (ignoring taxes)? 0 ($17,056) O ($13,002) O ($3,557) O ($4,305) O ($15,000) O None of the above