On January $1,2024,$ Jasperse Corporation leased equipment under a finance lease designed to earn the lessor a $12\%$ rate of return for

providing long$-$term financing. The lease agreement specified ten annual payments of $$75,000$ beginning January $1$ and each

December $31$ thereafter through $2032.$ A $10-$year service agreement was scheduled to provide maintenance of the equipment as

required for a fee of $$5,000$ per year. Insurance premiums of $$4,000$ annually are related to the equipment. Both amounts were to be

paid by the lessor, and lease payments reflect both expenditures.

At what amount will Jasperse record a right$-$of$-$use asset?

Note: Use tables, Excel, or a financial calculator. Round your answers to the nearest whole number. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$

PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)$