A Lease Involving Land and Buildings

A lease involving land and buildings:

A) Must be recorded as an operating lease as land has an indefinite life.
B) Requires two separate leases to be recorded, one for the land and another for the building.
C) Will still require a determination to be made as to whether the lease constitutes a finance or operating lease.
D) Requires the minimum lease repayments to be split evenly between the land and buildings.
E) None of the given answers.