Semiconductor Comp. owns a non$-$specialized warehouse building with an original cost of $$13,000,000,$ accumulated depreciation of $$7,000,000,$ and a remaining useful life of $20$ years. In order to fund an expansion, Semiconductor enters into a sale$-$leaseback transaction with SanJose Bank. The sale on January $1,$ Year $4,$ transfers the title of the building to SanJose Bank for a price of $$17,500,000,$ the building$$s current fair market value. SanJose Bank pays the full amount of the sale price to Semiconductor on the sale date.

Immediately after the sale, Semiconductor leases the building back from SanJose Bank under the following terms:

The lease term is $12$ years.

The payments are $$2,000,000$ per year due December $31,$ starting Year $4.$

The rate implicit in the lease is $12\%.$

The lease does not transfer ownership, and there is no renewal or purchase option.

Prepare $($a$)$ a table summarizing the lease payments and operating expense and $($b$)$ the amortization of the right$-$of$-$use asset for Semiconductor $($round answers to the nearest whole dollar$).$