Question 17 (1 point) At initial recognition of a lease for a lessor that is a manufacturer or dealer, which of the following statements is true under IFRS? Oa) Where there is a BPO, the lease receivable is calculated as the present value of the lease payments only. Ob) The lease receivable includes the payments made on and before the lease commencement date. c) Where the lease includes an unguaranteed residual value, the lessor records revenue equal to the present value of the lease payments. d) The leased asset provided to the lessee stays on the books of the lessor because the lessor still holds legal title of the goods