The excess of the fair value of leased property at the inception of the lease over its cost or carrying amount should be classified by the lessor as: Select one: O a. Unearned income from a sales-type lease O b. Unearned income from a direct-financing lease O c. Manufacturer's or dealer's profit from a sales-type lease O d. Manufacturer's or dealer's profit from a direct-financing lease O e. Earned income from a direct-financing lease