Vauclair, a lessee, pays each year, at the end of the year, 108,000 for the lease of a refrigerated warehouse and a technical monitoring service, plus 3,000 of administrative charges of the lessor, which transfer no good or service to it. The stand-alone prices are 100,000 for the lease and 20,000 for the monitoring. Vauclair separates the components. What annual amount does it allocate to the lease component?
- Annual amount billed for the lease and the monitoring
- 108,000
- Annual administrative charges
- 3,000
- Stand-alone price of the lease
- 100,000
- Stand-alone price of the monitoring
- 20,000