Pepper. Int. agrees to lease equipment from the Blue Corporation for 10 years at $25.000 a: the end of each year The equipment hat a (air value of $175.000 and an estimated useful life of 10 years The lease includes a guaranteed residua value of $10.000. Inudditvon to the lease pa>ments. Pepper will pay $5.000 per year for a maintenance agreement Pepper can finance this lease with its bank at a 12% rate The Jessy's implicit lease rate, known to the lessee, is 10% Round all calculations to the nearest whole dollar amount. Present value interest factors are: The liability will be valued on Pepper's balance sheet at. Select one: $144.475. $157.469 $175.000. $250.000