Insurance Company presently owns the building that its home office is housed in. The balance sheet carries the building as an asset at its historical cost. Insurance Company is considering a sale and leaseback of the building. Based on the numbers below, which one of the following represents the immediate impact on Insurance Company's balance sheet if they go through with the sale and leaseback? Historical cost: $2 million Sale price: $5 million Yearly lease cost: $400,000 Investment return rate: 12% Available answer options Select only one option A $600,000 increase in income B $3 Million increase in assets C $5 Million Increase in surplus D $7 Million increase other income