On January 1, 2021, Rastall Co. signed a long-term finance lease for an office building. The terms of the lease required Rastall to pay $17,000 annually, beginning December 31, 2021, and continuing each payable should be: year for 14 years. On January 1, 2021, the present value of the lease payments Is $112,679 discounted at the 12% Interest rate Implicit In the lease. In Rastall's December 31, 2021, balance sheet, the lease Multiple Choice O $95,679 O $109,200 O $112.679 O $221,000