BE$20\mathrm{.}5($LO $1)$ Sanders Fashion Company enters into a lease arrangement with Highpoint Leasing for $5$ years. Sanders agrees to pay $4\%$ of its net sales as a variable lease payment. Sanders does not pay any fixed payments. Sanders is a highly successful company that has achieved over $$1,000,000$ in net sales over the last $7$ years. Both Sanders and Highpoint forecast that net sales will be a much greater amount than $$1,000,000$ in subsequent years. As a result, it is highly certain that Sanders will make payments of at least $$40,000($$$1,000,000\mathrm{.}04)$ each year. What is the lease payment amount Sanders should use to record its right$-$of$-$use asset?