Sunland Company leases equipment from Bridgeport Inc. for five years starting on January $1,2025.$ The lease is properly classified as a finance$/$sales$-$type lease. The terms of the lease are as follows:

a$)$ Bridgeport will pay $$2500$ in legal fees to execute the lease.

b$)$ Bridgeport will incur $$1500$ of lease documentation costs after the execution of the lease.

c$)$ Sunland will pay commissions to the lease negotiator of $$2500.$

d$)$ Sunland must prepay the last month's rental payment of $$12500.$

e$)$ Sunland pays internal engineering costs of $$6250$ to identify any structural considerations when installing the equipment.

f$)$ The initial measurement of the liability for Sunland is $$150000.$

What amount will be reported for Sunland's right$-$of$-$use asset at the commencement date?

$$168750$

$$150000$

$$171250$

$$169000$