One Incentive for Entering into Sale-And-Leaseback Arrangements Is

One incentive for entering into sale-and-leaseback arrangements is:

A) tax implications are favourable for the lessor.
B) improvement in cash flow for the lessor.
C) lessee may be able to reduce finance expense through the refinancing aspects of the sale-leaseback.
D) lessor has an abundance of cash.
E) lessee wants to increase return on investment.