Parent leased a machine to its subsidiary using a direct-financing lease that included a bargain purchase option. As a result of the intercompany lease, the following items should be eliminated in the consolidation process:

	a.	Machine under Capital Lease Obligation Interest Expense Depreciation Expense Yes Yes Yes Yes
	b.	Machine under Capital Lease Obligation Interest Expense Depreciation Expense No Yes Yes No
	c.	Machine under Capital Lease Obligation Interest Expense Depreciation Expense Yes Yes Yes No
	d.	Machine under Capital Lease Obligation Interest Expense Depreciation Expense Yes No No No