On October 1, Y1 Lessee signed a 9-month lease agreement. The agreement calls for a payment of $3,000 on October 1, Y1 and a payment of $45,000 on June 30, Y2. Based on these facts, Lessee should record lease expense of:

$3,000 in Y1 and $45,000 in Y2

$24,000 in Y1 and $24,000 in Y2

$16,000 in Y1 and $32,000 in Y2

$0 in Y1 and $48,000 in Y2

$48000 in Y1 and $0 in Y2