Consider the Following Statements

Consider the following statements:
A sale-and-leaseback transaction,as far as the seller is concerned,can
(a) generate neither a profit nor a loss
(b) can generate an immediate profit but not a deferred profit
(c) can generate a deferred profit but not an immediate profit
(d) can generate an immediate loss but not a deferred loss

A) All are correct
B) Only (a) is correct
C) Only (b) and (d) are correct
D) All are incorrect