A Lessee Is Attempting to Circumvent the Accounting Rules,which Require

A lessee is attempting to circumvent the accounting rules,which require lease capitalization.Which of the following is most likely to lead to classification of a lease as an operating lease for the lessee?

A) contract provides that lessee pays executory costs
B) contract provides for a third-party guarantee of residual value
C) attempt to reduce the lessee's borrowing rate
D) increase the term of the lease. decrease annual executory costs