Sheffield Corporation entered into a finance lease to lease equipment from Highlander, Inc. on January 1, 2020. The lease calls for annual lease payments of $15,000, beginning on December 31, 2020 for each of the 5 years of the lease. In addition, Highlander, Inc. will pay Sheffield Corporation $2,400 as a cash incentive for entering the lease by January 1, 2020. In relation to the lease agreement, Sheffield incurred the following costs. Commissions for selling agents $900 Internal engineering costs 500 Legal fees resulting from the execution of the lease 2,800 If the value of the lease liability is $65,808, what amount will Sheffield record as the value of the right-of-use asset on January 1, 2020, at commencement of the lease? Value of the right-of-use asset $