For the following lease,determine the minimum present value calculation for the lessee. 
Definitions:
Performance Appraisal
A process through which an employee's job performance is evaluated, typically on an annual or semi-annual basis.
Data Collection
Data collection involves gathering information to provide insight on a specific topic or question.
Compensation Survey
A tool used to gather and analyze information about compensation levels and practices within an industry or among competitors.
Identifying Jobs
The process of defining and categorizing positions within an organization, including detailing job responsibilities, requirements, and qualifications.
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