Reardon Company leased an asset from Mackinac Company. Data: - Five-year, noncancellable lease begins 1/1/22. Asset life is five years - Payments of $20,711 each January 1. - Asset FMV $100,000; Lessor book value $85,000 - Guaranteed salvage value $5,000;$1,500 salvage value expected by lessee - Applicable rate is 4% Reardon's 12/31/22 Right of Use asset balance will be approximately Select one: a. $79,259 b. $78,923 c. $76,712 d. $79,013 e. $76,137