Which of the Following Was NOT a Reason Given by the IASB

Which of the following was NOT a reason given by the IASB to remove the requirement to classify leases from any future accounting standard?

A) All leases give rise to a right to use the leased item that meets the definition of an asset; a single conceptual model to account for all leases is preferable;
B) The removal of classification will result in a simpler accounting standard;
C) Removing the classification will result in inconsistencies in how the minimum lease payments are determined for classification purposes;
D) Removal of classification will result in similar transactions being accounted for in the same way.