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A sublessor properly classified a sublease as an operating lease under the following conditions: - The sublessor was not relieved of the primary obtigation under the original lease. - The original lease was classified as a finance lease because it transfers ownership to the sublessor. - The sublease does not meet any of the Group A criteria. In this situation, the sublessor uses each of the following accounting procedures except which of the following? A. The asset related to the original finance lease is removed from the sublessor's books, B. The new operating tease is accounted for as any other operating lease by a lessor. C. The obligation related to the originat finance lease remains on the sublessor's books. D. The original tease is accounted for as before