On December $31,2024,$ Sage Hill corporatin signed a $5$ year, non$-$cancelable lease for a machine. the terms of the lease called for Sage Hill to make annual payments of $$8,026$ at the beginning of each year, starting December $31,2024.$ The machine has an estimated useful life of $6$ years, and a $$4,900$ unguardanteed residual vanule. The machine reverts back to the lessor at the end of the lease term. Sage Hill uses the straight$-$line method of depreciation for all of its palnt assets. Sage Hill's incremental borrowing rate is $9\%,$ and the lessor's implicit rate is unknown What type of lease is this?