A company sells an office building that had appreciated in value and was mortgaged with a loan. As part of the transaction, it enters into a lease for the space. Which of the following statements is an accurate description of both the impact that the sale-leaseback transaction will have on the Company? Increased interest expense due to the new lease The Company will record a gain on the sale of the real estate, and eliminate the interest expense and deprecation associated with the property In the years subsequent to the sale, higher taxable income will be realized because lease payments are not deductible Higher taxable income will be realized in the years after the sale because lease payments are not deductible