Taylor leases an asset from Moonlight Company. Data:

Three$-$year, noncancellable lease. Asset life is five years.

Payments of $$16,731$ each January $1.($ $$50,193$ total$)$

Asset FV and BV at lease commencement: $$60,000$

Unguaranteed salvage value: $$15,000$

Lessor implicit rate $6\%,$ known by lessee.

No transfer of title or purchase option.

Commencement $1/1/20$

Lease qualifies as an operating lease

Taylor's Right of Use asset at $12/31/20$ will be approximately

Select one:

a$.$ $$34,243$

b$.$ $$31,604$

c$.$ $$32,515$

d$.$ $$30,675$

e$.$ $$28,835$