please help with accounting...thank you

For a capital lease with no salvage value or bargain purchase option, the amount recorded initially by the lessee as the leased asset should normally: Select one: a. Exceed the total of the minimum lease payments. b. Exceed the present value of the minimum lease payments at the beginning of the lease. c. Equal the total of the minimum lease payments. d. Equal the present value of the minimum lease payments at the beginning of the lease