On january 1, 2019 sanitruck, inc. leases two specialized materials cleanup trucks with a fair value of $79,205 from truxco., a financing intermediary, for a lease term of 7 years. truxco. includes an ongoing maintenance contract, charged at $3,000 per year, as part of the lease payments of $20,000 per year, payable on january 1 each year starting in 2019. also included in the payments is legally required hazard insurance of $1,500 per year. assuming that sanitruck wishes to minimize the amount of lease payable recorded, at what amount should sanitruck initially record a right-of-use asset at the beginning of the lease?