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% Mackinac's 2022 Interest Revenue will be approximately Select one: O a. $3,299 O b. $3,122 c. $3,172 d. $3,056 e. $3,007