Executory costs which arc incurred as part of a tease, are which of the following? a. Expenditures such as insurance, maintenance, and taxes, required to be paid on an asset during, the economic life b) Capitalized by either the lessor or the lessee, depending on which party has the responsibility lo pay these costs c. Included in the lessee's minimum lease payments d. None of the above At the inception of a capital lease, the guaranteed residual value should be a. Included as part of minimum lease payments at present value b. Included as part of minimum lease payments at future value e. Included as part of minimum lease payments only to the extent that guaranteed residual value is expected to exceed estimated residual value d. Excluded from minimum lease: payments In a sale-leaseback agreement, what is considered a "minor" portion for retaining Use of the property? a. Less than 10% b. Less than 20% c. Less than 30% d. Less than 50%