destion 5 (1 point) Which of the following statements correctly describes the initial measurement of a lease liability by a lessee under IFRS? O a) All variable lease payments are included in the calculation of the lease liability at initial measurement. Ob) The cost of any bargain purchase option is included in the calculation of the lease liability at initial measurement. 235 O The lease liability is discounted to its present value using the lessee's c) incremental borrowing rate (IBR). O Guaranteed and unguaranteed residual values are included in the calculation of d) the lease liability at initial measurement. Testion 6 (1 noint)