Lease A has no bargain purchase option, and the present value of the minimum lease payments is 94% of the fair value of the leased asset. Lease B does not transfer ownership to the lessee at the end of the lease, and the lease term is 70% of the economic life of the leased asset. How should these two leases be treated? Select one: O a. Both as Operating Leases. O b. Both as Finance Leases O c. Lease A as a Finance Lease, Lease B as an Operating Lease. O d. Lease A as an Operating Lease, Lease B as a Finance Lease