The Appropriate Discount Rate That a Lessee Should Use to Value

The appropriate discount rate that a lessee should use to value a financial lease is the:

A) lessee's aftertax weighted average cost of capital.
B) lessor's aftertax cost of borrowing.
C) lessee's aftertax cost of secured borrowing.
D) capitalization rate stated in the lease contract.
E) current U.S.Treasury T-bill rate.