Which of the Following Is True Regarding the Deferral of Sale

Which of the following is true regarding the deferral of sale profits on a sale-leaseback using IFRS?

A) Both profits and losses on a sale followed by an operating lease leaseback are recognized immediately if the transaction is established at fair value
B) Profit from the sale should be amortized in proportion to the rental payments it an operating lease results from the sale-leaseback.
C) Any profit on a sale-leaseback resulting in an operating lease is deferred and recognized over the subsequent lease period, whereas any loss is recognized immediately.
D) Profit from the sale should be deferred and amortized in proportion to the amortization of the leased asset if a capital lease results from the sale-leaseback.