tion 9 Brooks Company leases a machine from TCS Company on 1/1/23. Given: wet ered 5 out of g question Asset FMV $100,000 Asset Book Value $85,000 January 1 payments $20,711 Guaranteed Salvage Value $5,000 Lessee expected salvage value $8,000 Implicit and incremental rates 4% Five-year lease; five-year asset Determine the TCS Lease Receivable at 12/31/23. Select one: O a. $79,289 O b. $76,117 O c. $76,819 O d. $82,461 O e. $74,289