With Respect to a Lessor's Indirect Costs,under ASPE

With respect to a lessor's indirect costs,under ASPE:

A) These should be expensed for both direct financing and sales-type leases.
B) These should be capitalized for both direct financing and sales-type leases.
C) These should be expensed under direct financing leases and capitalized under sales-type leases.
D) These should be capitalized under direct financing leases and expensed under sales-type leases.