If the fair value of a underlying asset is greater than the amount guaranteed by the lessee a The lessor pays the lessee for the difference b. The lessee recognizes a gain at the end of the lease. The lessee has no obligation for excess fair value d. The lessee pays the lessor for the difference What is the cost of right of use asset? a. The absolute lease payments over the lease term b. The present value of the lease payments including executor costs discounted at an appropriate rate C. The present value of the lease payments exclusive of executory costs discounted at an appropriate rate d. The present value of the market value of the asset discounted at an appropriate rate