Pinky Enterprises entered into a real estate lease agreement for a new building on March 1, 2023. The lease is an operating lease and is fully executed on that day. Recognizing that it will take a few months for business to be in full swing, Pinky was able to negotiable for 6 months of free rent before rent payments will commence. Accordingly, the terms of the lease require Pinky to make 54 consecutive payments of $24,600 per month beginning on September 1, 2023. The lease term spans five years. Pinky's financial year-end is December 31 , 2023. What amount will Pinky record as its lease expense with respect to this building for the year ended December 31, 2023? a. $221,400 b. $199,260 c. $98,400 d. $246,000