why is the answer a$.357?$ Consider the following excerpts from the lease note of Benzema Inc. in fiscal year $2022.$ Benzema Inc. is a public company and reports under U$.$S$.$ GAAP.

Amounts in $ Operating leases Capital Leases $20231203002024140450202520027020262502502027190240$ After $20279001,100$ Minimum lease payments $1,8002,610$ Imputed Interest $(420)(550)$

Present value of minimum lease payments

$1,3802,060$ Short$-$term liability $51?$ Long$-$term liability $1,329?$

Assume that the interest rate is the same for operating and capital leases.

What is your best estimate of Benzema's short$-$term capital lease liability at the end of fiscal year $2023?$ Please round your answer to the nearest unit.

a$.$ $$357$

b$.$ $$347$

c$.$ $$197$

d$.$ $$300$