Destination fee and acquisition fee...are these part of the residual?

On a BMW lease…let’s say the sale price of a car is $95k and the residual is 50% after 3 years.

However, then there is a $925 destination fee and $825 acquisition fee for the lease (or $1750 fee in fees).

Do I pay the $1750 in full or only the 50% residualized value of the $1750?

Destination fee is part of the MSRP and residualized. Acq fee is $925 and not residualized.

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