Microsoft leases some equipment to a lessee and classifies the lease as a sales$-$type lease. Microsoft expects the equipment to have a residual value of $$39,000.$ The residual is unguaranteed.

At the termination of the lease, just before the equipment is returned, what should be the balance in Microsoft's Lease Receivable account?

A$.$ More than $$39,000$

B$.$ Exactly $$39\mathrm{.}000$

C$.$ Less than $$39,000,$ but more than $$0$

D$.$ $$0$