In a sale-leaseback transaction, Reddy Company is the seller-lessee and Kaiser Company is the buyer- lessor. If one of the five criteria used to determine classification of the lease is met Select one: O a. The lease is labeled a "failed sale." O b. Reddy will record the sale of the asset, followed by a Note Receivable. O c. If the book value of Reddy's asset is more than the cash received, Reddy records a gain. O d. Reddy will record the lease as a finance lease. O e. Kaiser will record the lease as a finance lease