On January $1,2024,$ Rastall Company signed a long$-$term finance lease for an office building. The terms of the lease required Rastall to pay $$30,000$ annually, beginning December $31,2024,$ and continuing each year for $30$ years. On January $1,2024,$ the present value of the lease payments is $$337,734$ discounted at the $8\%$ interest rate implicit in the lease. What is the amount of the lease payable that would be reported in Rastall's balance sheet on December $31,2024?$

Multiple Choice

$$334,753$

$$307,734$

$$337,734$

$$870,000$