14. Which of the following statements regarding the calculation of the lessee's depreciation expense for a finance lease is true? a. The bargain purchase option price is deducted from the original cost capitalized, and the difference is allocated over the estimated economic life of the asset. b. The bargain purchase option price is included in the original cost capitalized, and depreciated over the term of the lease. c. The unguaranteed residual value is included in the original cost capitalized, and the difference is allocated over the term of the lease. d. The guaranteed residual value is not included in the original cost capitalized and not depreciated.