On September 1, 2024, a company decides to lease office space in a building. The building’s owner offers the company the following options, with the first monthly payment beginning September 30, 2024:
1. Sign a two-year lease with monthly payments of $3,000.
2. Sign a three-year lease with monthly payments of $2,750.
3. Sign a four-year lease with monthly payments of $2,500.

Required:
1. For each option, calculate the present value of the lease payments using an interest rate of 6%. Round to the nearest whole dollar.
2. Record each lease on September 1, 2024.
3. For which option is the lease payable recorded for the highest amount?