need help very fast , I only have 15 minutes

I need the final answer only without explain

All the following are correct except: O A. A capitalized leased asset is depreciated by the lessee over the term if the lease aggrement does not transfer the ownership of the property. B. Under the operating method, the lessor records each rental receipt as rental revenue. C. Only guaranteed residual value affect the lessee's computation of amounts capitalized as a leased asset. excluded by the lessee in computing the present value of the minimum lease payments. O D. Executory costs should not be