21. Under a sales-type lease, the difference between the cost of the leased asset and the lease receivable is accounted for by the lessor and lessee as follows: Lessor 1 Gross margin Lessee Not recognized 2 Interest revenue Not recognized Interest expense 3 Gross margin 4 Interest revenue Included in capitalization of the leased asset 5 Gross margin Included in capitalization of the leased asset a) Choice 1 b) Choice 2 c) Choice 31 d) Choice 4 e) Choice 5