On January $1,2023,$ Murray Manufacturing leased a building for use in its operations from Associated Realty. The $7-$year, noncancellable lease requires annual lease payments of $$17,000,$ beginning January $1,2023,$ and at each December $31$ thereafter through $2028.$

The lease payment includes costs related to property taxes of $$2000.$ They also include payments for common area maintenance. The observable standalone price for the lease $($including the property taxes$)$ is $$15,000$ and the observable standalone price for the common area maintenance is $$4000.$

In addition, Murray agrees to pay insurance on the building. Murray pays the insurance each year when it receives an invoice from Associated Realty for the insurance amount. On December $15,2023,$ Murray was billed and paid $$2500$ for this insurance. Murray does not make the election to account for each separate lease component, along with its associated nonlease components, as a single lease component.

The lease agreement does not transfer ownership, nor does it contain a purchase option. The building has a fair value of $$87,000$ and an estimated remaining life of $8$ years. Associated Realty's implicit rate of $10\%$ is known to Murray. Round percentages to one decimal place.

What amount of the $$17,000$ lease payment is used to compute the lease obligation?

Group of answer choices

$$13,000$

$$12,938$

$$17,000$

$$13,413$