The Accounting Rule for Deferring Profit on a Sale-Leaseback Agreement

The accounting rule for deferring profit on a sale-leaseback agreement such as the one dealt with in the Florida Transportation case can best be described as:

A) The seller-lessee can defer profit on a sale-leaseback transaction if the seller gives up substantially all of the use of the property through the leaseback.
B) The seller-lessee can defer profit on a sale-leaseback transaction if the seller retains substantially all of the use of the property through the leaseback.
C) Profit can be deferred if the upfront costs exceed future revenues.
D) Profit can be deferred if initial revenue exceeds future costs.