For the Following Lease, Determine the Amount the ROU Asset

For the following lease, determine the amount the ROU asset will be initially measured at.
$\begin{array}{|l|l|}\hline \begin{array}{l}\text { Annual payment (due on commencement date } \\\text { of lease) }\end{array} & \$ 30,000 \\\hline \text { Lease term } & 5 \\\hline \text { Incremental borrowing rate } & 10 \% \\\hline \text { Implicit rate (not readily determinable by lessee) } & 8 \% \\\hline \text { Guaranteed residual value } & 28,000 \\\hline \text { Expected payout under guarantee } & 15,000 \\\hline\end{array}$

A) 123,037
B) 134,410
C) 139,573
D) 142,482