On $1$ July $20$X$5,$ Bow Ltd leased equipment to Tie Ltd$.$ The terms of the contract are as follows:

Annual lease payment, in arrears $($commencing $30$ June $20$X$6)$

$$2,500$

Fair value of the minimum lease payments at $1$ July $20$X$5$

$$19,517$

Interest rate implicit in lease

$6\%$

The lease is non$-$cancellable, and at the end of the lease the equipment will be returned to Bow $($lessor$).$ The lease has been classified as a ROU lease by Bow.

What is the reported amount of the current liability $($rounded to the nearest whole dollar$)$ in the balance sheet of the lessee at the end of $30$ June $20$X$6$ in accordance with the requirements of AASB $16$ Leases?

Group of answer choices

$$2,500.$

$$1,171.$

$$1,329.$

$$19,517.$