At Inception of the Lease,what Is the Cost Basis of an Asset

At inception of the lease,what is the cost basis of an asset acquired from a lease arrangement when the lease is classified as a finance lease?

A) The net realisable value of the asset plus present value of the minimum lease payments.
B) The fair value of the leased asset.
C) The lower of fair value of the leased asset or present value of the minimum lease payments.
D) The lower of fair value of the leased asset or present value of the minimum lease payments plus any initial indirect costs.