A firm sold its headquarters building in an all-cash transaction and used the proceeds to improve its financial position. Immediately thereafter, the firm leased the building from the new owner on a non-cancellable basis. The firm retains responsibility for the maintenance and upkeep of the building. This circumstance involves: Multiple Choice an operating lease. a leveraged lease. a sale and leaseback. a fully amortized lease. both an operating lease and a sale and leaseback