Which of the Following Is the Best Definition of a Sale

Which of the following is the best definition of a sale and leaseback?

A) A shorter-term lease where the lessor is responsible for insurance, taxes, and upkeep.
B) A financial lease in which the lessee sells an asset to the lessor and then leases it back.
C) A financial lease in which the lessor is the owner for tax purposes. Also called a true lease or a tax lease.
D) A leveraged lease is a tax-oriented lease involving three parties: a lessee, a lessor, and a lender.
E) A longer-term, fully amortized lease under which the lessee is responsible for upkeep. Usually not cancellable with-out penalty.