Question 21 (1 point) On January 1, 2020, Webbie Inc. enters into a new lease agreement with Create Corp. to lease specialized equipment. The lease term is eight years and is effective immediately. The implicit rate is 5%, which is not known to Webbie. The equipment has an FV of $65,000. Annual payments are $10,650 due at the beginning of each year. Webbie reports under ASPE, uses straight-line depreciation, and has an IBR is 6%. Webbie has determined that this is a capital lease. What is the carrying value of the leased asset for this piece of equipment at the end of December 31, 2020? a) $56,875 b) $61,339 c) $63,241 d) $65,000