The following are characteristics of a lease entered into on January 1, 2020: Price of leased asset from manufacturer Lease payments Lease term Lease frequency Payment timing Guaranteed residual value Expected payout under residual value guarantee Interest rate implicit in the lease agreement 312,094 100,000 years Annual End of year 35.000 35.000 14% Required: What is the amount of finance income recorded by the lessor in 2020? do not use commas or S in your answer [finin)