One Incentive for Entering into Sale-And-Leaseback Arrangements Is

One incentive for entering into sale-and-leaseback arrangements is:

A) lessor has an abundance of cash.
B) improvement in cash flow for the lessor.
C) lessee wants to increase return on investment.
D) tax implications are favourable for the lessor.
E) lessee may be able to reduce finance expense through the refinancing aspects of the sale-leaseback.