A lessee wants to lease an asset on a long-term noncancelable basis, but wants to avoid capitalizing the lease. The lessee is considering the following strategies to accomplish its objective: 1. Use a lessee guarantee of residual value. 2. Make it impossible for the lessee (which has a very low borrowing rate) to determine the lessors implicit rate, which is much higher the lessees borrowing rate. 3. Include a bargain purchase option in the lease agreement. 4. Include a transfer of title in the lease agreement. Which of the strategies above will provide the desired result? a. None b. 1 and 3 c. 1 and 4 d. only 2