A tax-oriented lease can best be defined as: A. A short term lease where the lessor is responsible for the insurance, tax and upkeep. Often cancellable on short notice. B. A longer term, fully amortized lease under which the lessee is responsible for the upkeep. Usually not cancellable without penalty. C. A financial lease in which the lessor is the owner for tax purposes. D. A financial lease in which the lessee sells an asset to the lessor and then leases in back