On Jamuary $1,2025,$ Cullumber Corporation signed a ten$-$year noncancelable lease for certain machinery. The terms of the lease called for Cullumber to make annual payments of $$225000$ at the end of each year for ten years with the title passing to Cullumber at the end of this period. The machinery has an estimated useful life of $15$ years and no salvage value. Cullumber uses the straight$-$line method of depreciation for all of its fixed assets. Cullumber accordingly accounted for this lease transaction as a finance lease. The lease payments were determined to have a present value of $$1443973$ at an effective interest rate of $9\%.$ With respect to this lease, Cullumber should record for $2025$

interest expense of $$111958$ and amortization expense of $$96265.$

interest expense of $$129958$ and amortization expense of $$8\mathrm{.}6265.$

lease expense of $$225000.$

interest expense of $$96265$ and amortization expense of $$81265.$