All of the following are benefits of a corporate sale-leaseback except:

(A) Allows the seller/lessee to reinvest the sale proceeds into its core operating business

(B) The seller/lessee may record a gain on the sale Page 4 of 9

(C) The seller/lessee may provide financing for the buyer/lessors sale-leaseback transaction

(D) The seller/lessee may unlock the hidden value of real estate assets on its balance sheet