Roberts leased equipment from Jackson on January 1, 2022. The lease is a 10-year lease with annual payments of $100,000 due beginning on January 1, 2022, and at each December 31 thereafter through 2030. The present value of the lease payments is $724,689. Jackson's implicit rate of 8% is known by the lessee. In 2022 statement of cash flows, how much should be the amount of cash inflows (outflows) listed under financing activities related to the lease transaction?

A $(200,000).

B $(150,025).

C $(49,975).

D $((57,975).