Suppose Sammy agrees to a $8$ year lease of equipment at a cost of $$75,000$ and an interest rate of $7\mathrm{.}7\%.$

What is the value of this asset on the balance sheet when he signs the lease?

A$.$ $$0$

B$.$ $$45,000\mathrm{.}00$

C$.$ $$75,000$

D$.$ $$85\mathrm{.}776\mathrm{.}25$