Alpha Lessee Ltd leases equipment from Beta Lessor Ltd on 1 July 2023, on the following conditions. Term of the lease 10 years Life of leased asset (zero scrap value) 12 years Fair value of asset at start of lease $65,000 Interest rate implicit in lease 10% per year Annual lease rental (all paid in arrears) $12,000 $2,000 Insurance and maintenance included in each annual lease rental PV of Unguaranteed residual value $3,554 Initial direct costs of lessor and lessee Zero Present value of lease payments $61,446 Both companies comply with AASB 16 Leases. Alpha Lessee will retain the equipment when the lease expires. Straight line depreciation is used for equipment assets. The balance sheet of Alpha Lessee Ltd at 30 June 2024 will show (in whole dollars): Select one: a. Lease asset $56,325; Current liability $4,241; Non Current liability $53,350 b. Lease asset $56,325; Current liability $6,145; Non Current liability $55,301 c. Lease asset $61,446; Lease liability $61,446 O d. Lease asset $55,301; Current liability $3,855; Non Current liability $57,591 e. Lease asset $56,325; Current liability $5,759; Non Current liability $51,832