From the Lessee's Viewpoint, Which of the Following Is Not

From the lessee's viewpoint, which of the following is not an advantage of leasing?

A) In many cases, an asset may be leased without requiring the lessee to record the lease asset and lease liability.
B) A lease agreement may reduce the risk of obsolescence for a lessee.
C) In many cases, an asset may be leased without requiring the lessee to make a substantial down payment.
D) The lessee may be able to claim larger tax deductions through leasing the asset than if the asset were purchased.