At January $1,2024,$ Sunset Company leased restaurant equipment from Cedar Corporation under a five$-$year lease agreement in a finance lease. The lease agreement specifies annual payments of $$90,000$ beginning January $1,2024,$ the beginning of the lease, and at each December $31$ thereafter through $2027.$ The equipment was acquired recently by Cedar and was expected to have a useful life of six years with no salvage value at the end of its life. Cedar seeks a $4\%$ return on its lease investments. The amount of lease liability reported on December $31,2024$ balance sheet by Sunset would be:

$\backslash$table$[[,$Present Value of Ordinary Annuity of $$1,$Present Value of Annuity Due of $$1,,],[$Period$,3\%,4\%,6\%,8\%,3\%,4\%,6\%,8\%$