Starboard Industries enters into a lease agreement with Bumble Motors to lease an automobile with a fair value of $73,000 under a 5-year lease on December 20, 2018. The lease commences on January 1, 2019, and Starboard will return the automobile to Bumble on December 31, 2023. The automobile has an estimated useful life of 7 years. Starboard made a lease payment of $10,200 on December 20, 2018. In addition, the lease agreement stipulates annual payments of $10,200, due on January 1 of 2019, 2020, 2021, 2022, and 2023. The implicit rate of the lease is 6% and is known by Starboard. Starboard guarantees a residual value of $5,500 and incurs initial direct costs of $1,500. Assuming that this is classified as an operating lease, what is the value of the right-of-use asset at the lease's commencement? A. $57,244 B. $44,466 C. $61,354 D. $42,966