Copy Corporation entered into a lease agreement for 20 photocopy machines for its corporate headquarters. The lease agreement qualifies as an operating lease in all ways except that there is a bargain purchase option. After the four-year lease term, the corporation can purchase each copier for $1,500, when the anticipated market value of each machine will be $3,800. Glenn Beckitt, one of the chief accountants, thinks the financial statements must recognize the lease agreement as a finance (capital) lease because of the bargain purchase clause. The head accountant, Tara Koba, disagrees: "Although I don't know much about the copiers themselves, there is a way to avoid recording the lease liability. She argues that the corporation might claim that copier technology advances rapidly and that by the end of the lease term - four years in the future - the machines will most likely not be worth the $1,500 bargain price. Required: Following the case format, please address 3 primary issues