Swifty Corporation entered into a finance lease to lease equipment from Highlander, Inc. on January 1,2020 . The lease calls for annual lease payments of $13,000, beginning on December 31,2020 for each of the 5 years of the lease. In addition, Highlander, Inc. will pay Swifty Corporation $4,000 as a cash incentive for entering the lease by January 1, 2020. In relation to the lease agreement, Swifty incurred the following costs. If the value of the lease liability is $60,189, what amount will Swifty record as the value of the right-of-use asset on January 1,2020 , at commencement of the lease? Value of the right-of-use asset