On January 1, 20X5, Fogolin Inc. (FI) leased equipment for a 10-year term. The implicit rate in the lease, which FI is unaware of, is 6%; FI's IBR is 7%. Annual payments of $15,163 are due at the beginning of each year commencing immediately. The fair value of the equipment at the end of the lease is estimated to be $30,000. Boser has offered Fogolin the option to purchase at the end of the term of the lease for $12,000. What amount will be debited to the right-of-use asset at the beginning (commencement) of the lease?