[单选题]

A lessee company named YYK corporation entered into a new capital lease agreement with its partner. The lease payments are $200,000 annually and are due at the end of each year for ten years. The appropriate discount rate is 10 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.$61,446.

B.$122,891.

C.$245,782.

参考答案与解析:

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