Quitzau's Bus Corp. (QBC) leased a bus from a local leasing company. The five-year lease commenced on January 1, 2018, and QBC has a December 31 year-end The lease payment is $1,650 per month first due at the commencement of the lease. The fair value of the bus is $105,000. The estimated useful life of the bus is nine years. QBC is responsible for all maintenance on the vans. QBC does not provide a residual value guarantee, although at the conclusion of the lease the bus is estimated to be worth $30,000. QBC has the option to buy the bus for the estimated residual value of $30,000 at the end of the lease term The lessor's required rate of return for transactions of this nature is 0 5827% per month and this is known to QBC. What is the amount that will be debited to the right-of-use asset account on January 1,2018