[单选题]

A lessee company entered into a new capital lease agreement with a lesson company. The lease payments are $180,000 annually and are due at the end of each year for 6 years. The appropriate discount rate is 12 percent. Depreciation is on a straight-line basis with zero salvage value. The total expense that should be reported on the company's income statement for the first full year of the new capital lease is closest to:

A.$130,657.

B.$173,000.

C.$212,148.

参考答案与解析:

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