On January 1^st, 2025, cullumber, inc. signs a 10-year noncancelable lease agreement to lease a storage building from Indigo Warehouse Company. collectability of the lease payments is reasonably predictable and no important uncertainties surround the cost yet to be incurred by the lessor. The following information pertains to this lease agreement.

1. The agreement requires rental payments at the beginning of the year.
2. The fair value of the building on January 1^st, 2025 is 5450000; however the book value to indigo is 4400000
3. The building has an estimated economic of 10 years, with no residual value. Cullumber depreciated similar buildings using the straight line method.
4. At the termination of the lease, the title to building will be transferred to the lessee
5. Cullumbers incremental barrowing rate of 11% per year. Indigo Warehouse Co. set the annual rental to ensure a 10% rate of return. The imlicit rate of the lessor known by cullumber, inc.
6. In addition to the payments for the use of the leased asset the lessor also requires the lessee to pay a yearly payment of 13900 of executory cost related to taxes on the property.

From the lessees viewpoint, what will be recorded as the Right-of-Use-Asset amount? (Round factor value calculation to 5 decimal places, e.g, 1.25124. and round intermediate calculation to 0 decimal places.)