Williams Co$.$ entered into a lease agreement for a new delivery truck on December $31,20$X$4,$ which it classified as an operating lease. Under the terms of the lease, Williams is required to make annual lease payments of $$35,000$ for four years, beginning on December $31,20$X$5.$ The present value of the lease payments is $$113,390$ and the implicit interest rate in the contract is $9\%.$

What amount will Williams report as lease expense on its $20$X$5$ income statement?

$$28,348$

$$10,205$

$$24,795$

$$35,000$