On December $31,2021,$ ABC Corporation leased a plane from KLM Company for a seven$-$year period expiring December $31,2028.$ Equal annual payments of $$450,000$ are due on December $31$ of each year, beginning with December $31,2021.$ The lease is properly classified as a finance lease on ABC$$s books. The present value at December $31,2021$ of the eight lease payments over the lease term discounted at $10\%$ is $$2,640,792.$ Assuming the first payment is made on time, the amount that should be reported by ABC Corporation as the lease liability on its December $31,2021$ balance sheet is

Group of answer choices

$$2,376,714.$

$$2,454,870.$

$$2,640,792.$

$$2,190,792.$