Red Company recorded a right$-$of$-$use asset of $$120,000$ in a $10-$year finance lease. Payments of $$19,529$ are made annually at the end of each year. The interest rate charged by the lessor and known by Red was $10\%.$ The balance in the lease payable after two years will be:

Note: Round your final answer to the nearest whole dollar.

Multiple Choice

$$139,563.$

$$145,200.$

$$104,189.$

$$96,000.$