The terms and assumptions of a lease properly classified as a finance lease are as follows: . Lease term: 10 years Commencement of the lease: January 1, 20X1 Date of the first lease payment: January 1, 20X1 Annual rental payment: $10,000 Residual value guaranteed and estimated to be paid by the lessee: $1,000 Lessee's incremental borrowing rate: 10% Lessor's implicit rate: not readily determinable Present value factor, annuity due at 10% for 10 years: 6.7590 Present value factor, single amount at 10% in 10 years: .3855 Calculate the amount that should be recorded for the ROU asset and the lease obligation at the beginning of the lease term. (Round to the nearest dollar.) a $67,590 and $67,590 b $67,976 and $57,976 C $68,590 and $58,590 d $74,349 and $74,349