Exercise 21A-25 a-d Giannis Corporation leases a building to Jabari, Inc. on January 1, 2017. The following facts pertain to the lease agreement. 1. The lease term is 10 years with equal annual rental payments of $3,449 at the end of each year. Ownership does not transfer at the end of the lease term, there is no bargain purchase option, and the asset is not of a specialized nature. 3. The building has a fair value of $34,000, a book value to Giannis of $22,000, and a useful life of 15 years. At the end of the lease term, Giannis and Jabari expect the residual value of the building to be $12,000, and this amount is guaranteed by Money, Inc., a third party. 4 5, Giannis wants to earn a 5% return on the lease, and collectibility of the payments is probable. Determine the nature of this lease to both Giannis and Jabari The lease is a/an to Giannis. The lease is a/an to Jabari