Sunland Corp sponsors a defined benefit pension plan for its employees . on january 1, 2025. The following balances relates to this plancarla vista company lease a machine from riverbed corp. under an agreement that meets the criteria to be a finance lease for carla vista. the six year lease requires payment of $ 165000 at the beginning of each year , which includes $24500 per year for maintenance insurance, and taxes. the incremental borrowing rate for the lessee is 10% ; the lessor's implicit rate is 8% and is known by the lessee. the present value of an annuity due of 1 for six years at 10% is 4.79079. the present value of an annuity due of 1 for six years at 8% is 4.99271. Carla VIsta should record the leased asset at