Oriole Company leased equipment from Grouper Company on July $1,2025,$ for an eight$-$year period expiring June $30,2033.$ One of

the lease terms is a guaranteed residual amount of $$13900.$ The residual expected by Oriole will be $$7600.$ The lease meets the criteria

of a finance lease. What is the residual value amount that would be included in the calculation of Oriole's lease liability$/$right$-$of use

asset?

The present value of $$6300.$

The present value of $$7600.$

The present value of $$13900.$

The residual would not be included in the calculation of the lease liability$/$right$-$of$-$use asset.