Marne Company purchased a machine for leasing purposes on January 1,2020 , for $1,000,000. The machine has a 10 year life, has no residual value, and will be depreciated on a straight-line basis. On January 2, 2020, Marne leased the machine to Dal Company for $130,000 a year for a five-year period ending December 31,2024 , at which time, the machine reverts to Marne. Dal does not guarantee a residual value of the machine at lease-end, although Marne does plan to lease the equipment to Dal (or another company) for an additional 5 years. Dal paid \$130,000 to Marne on January 2, 2020, the first annual payment date. How would Marne Company and Dal Company classify the lease, considering a 5% implicit interest rate for both parties? Select one: a. b. 4