As your sublease is for 39 years, you can amortize it over 39 years and you will record 1/39 of the amount each year as a business expense under Amortization.
As for charging interest to your LLC, there is no point. If you charge interest, you will have to report this interest income which neutralize the interest expense deducted by yor LLC. Your single-member LLC is a disregarded entity for tax purposes and all its income and expenses are reported on your personal tax return.
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