On January 1, 2022, Payton Corp. leases a building for three years from Oladipo Finance. At the date of lease inception, the present value of minimum lease payments is properly calculated at $175,000, using Payton's incremental borrowing rate of 10%. Lease expense is properly recorded as $53,000 for 2022, and the lease is properly classified as an operating lease. What is the carrying value of the right-of-use asset at December 31, 2022 after all necessary adjustments?