On December $31,2024,$ Escapee Company leased machinery from Terminator Corporation for an agreed$-$upon lease term of $3$ years. Escapee agreed to make annual lease payments of $$17,000,$ beginning on December $31,2024.$ The expected residual value of the machinery at the end of the lease term is $$9,000,$ though Escapee does not guarantee any residual value to Terminator. What amount will Escapee record as its lease liability on December $31,2024,$ if its incremental borrowing rate is $6\%$ and the implicit rate of the lease is unknown?