Question 11 The amount at which the Lessee should capitalize an asset under a Finance lease is equal to the O a carrying value of the asset on the lessor's books Ob present value of lease payments less the present value of any unguaranteed residual value O present value of the lease payments Od present value of the lease payments plus the present value of any guaranteed or unguaranteed residual value O e present value of the lease payments or the fair value of the asset, whichever is lower