A lessor with a sales-type lease involving unguaranteed residual value available to the lessor at the end of the lease term will report sales revenue in the period of inception of the lease at which of the following amounts?

a. Lease receivable plus the present value of the unguaranteed residual value.

b. The sales price of the asset, less the present value of the unguaranteed residual value.

c. The sales price of the asset, plus the present value of the unguaranteed residual value.

d. The sales revenue would be equal to the sales price of the asset.