3. Which of the following is true in regards to the reassessment of the lease term? A. If the lessee reassesses the lease term, it must remeasure the lease liability as the present value of the remaining payments. B. If the lessee reassesses the lease term, the discount rate for the new term must be the interest rate used at the beginning of the lease. C. The lessee is not permitted to reassess its initial determination of the lease term or discount rate. D. The lesser Canary assess its initial determination of the lease term if there is a triggering event.