Question 3 (1 point) Which of the following statements best describes how a lessee accounts for a lease under IFRS? a) The lessee must expense lease payments as they are paid. b) The lessee must expense lease payments on a straight-line basis over the term of the lease. c) The lessee must record a prepaid lease asset and a corresponding lease obligation at the commencement date of the lease. d) The lessee must record an ROU asset and corresponding lease obligation at the commencement date of the lease