When Measuring the Present Value of Future Rentals to Be

When measuring the present value of future rentals to be capitalized as part of the purchase price in a lease that is be accounted for as a purchase, identifiable payments to cover taxes, insurance, and maintenance should be

A) Included in the future rentals to be capitalized
B) Excluded from future rentals to be capitalized
C) Capitalized but at a different discount rate and recorded in a different account than future rental payments
D) Capitalized but at a different discount rate and for a relevant period that tends to be different than that for future rental payments