Suppose that in addition to the $$159,660$ annual rental payments, I vanhoe is also required to pay $$12,000$ for insurance costs each year on the building directly to the lessor. Aero Field. What would be the amount of the initial measurement of the lease liability and right$-$of$-$use asset as a result of this executory cost? $($Round answer to $0$ decimal places, eg$.5,275.)$

Lease liability $