The amount at which the Lessee should capitalize an asset under a Finance fease is equal to the O carrying value of the asset on the issor's books, Ob prosent value of the loase payments plus the prosent value of any guarantood or unguaranteed residunt vous, O present value of lease payments less the present value of any unguaranteed residual value. Od present value of the lease payments of the fair value of the asset, whichever is lower O present value of the loaso payments