PT Gutamala has 3 properties in Hong Kong (A), Japan (B) and Korea (C). The properties in Japan and Hong Kong are leased to the relevant business owners, while the property in Korea is used for the operations of PT Gutamala Seoul Branch. Property C was purchased by the company himself. Property A is owned by PT Gutamala using a finance lease agreement, and property B is used by PT Gutamala based on an operating lease agreement. Which of these will PT Gutamala report as investment property in its financial statements? a. Property C b. Property A and B c. Property A d. All properties owned by PT Gutamala