13.Pernia Ltd signed a 4-year contract with Comp Ltd for the use of a customised machinery on 1 July 2020. Pernia Ltd intends to return the asset at the end of the lease term. The leased machinery meets the criteria of a leased asset in accordance with AASB16 Leases. The following information shows the lease terms:

Lease term (non-cancellable)	4 years
Expected useful life of the machinery	8 years
Expected fair value of the machinery at the end of lease term	$30 000
Residual value guaranteed	$50 000
Net initial directly attributable costs (paid at 1 July 2020)	$10 000
Annual lease payment (paid in arrears)	$120 000
Annual maintenance & insurance included in the annual lease payment	$20 000
Interest rate implicit in the lease	10% p.a.

What is the amount to be recorded as a Non-current Lease Liability in the books of Pernia Ltd that is in accordance with AASB16 Leases on 30 June 2022?

Group of answer choices

$136,364

$214,876

$190,083

$109,091