Pina Equipment Leasing Company leased equipment to Wildhorse Healthcare System on January 1, 2025, for a four-year period. Equal annual payments under the lease are $400000 and are due on January 1 of each year. The first payment was made on January 1, 2025. The Pina Equipment Leasing's implicit rate of interest, which is known to Wildhorse Healthcare, is 8%. Wildhorse's incremental borrowing rate is 11%. The cost of the equipment on Pina Equipment Leasing accounting records was $820000. Assuming that the lease is appropriately recorded as an operating lease, what is the reduction to the carrying value of the Right-of-Use Asset account for Wildhorse Healthcare Systems at December 31, 2025? PV Annuity Due PV Ordinary Annuity PV Single Sum 8%, 4 periods 3.57710 3.31213 0.73503 11%, 4 periods 3.44371 3.10245 0.65873 O $317533 O $400000 O $309091 O $136667