A Lessee Wants to Lease an Asset on a Long-Term

A lessee wants to lease an asset on a long-term non-cancellable basis,but wants to avoid capitalizing the lease.The lessee is considering several strategies: 1) use a lessee guarantee of residual value;
2) make it impossible for the lessee,who has a very low borrowing rate,to determine the lessor's implicit rate,which is much higher than the lessee's borrowing rate;
3) include a bargain purchase option in the lease agreement;
4) include title transfer in the lease agreement.
Which of the above strategies will provide the desired result?

A) none
B) 1 and 3
C) 1 and 4
D) 2 and 3
E) only 2