On January 1, 2021, Non-Fungible Pet Portraits Inc. (NFPP) leased two private jets for executive use. The lease requires NFPP to make fifteen annual payments of $15 beginning January 1, 2021. At the end of the lease term, the residual value of the jets is zero. The lease qualifies as a finance lease. The interest rate implicit in the lease is 9%. The annuity due factor for the 9% rate implicit in the lease is 8.786. How much is NFPP's recorded lease liability immediately after the first required payment? (Round to the nearest whole dollar) I Type your answer...