What elements are included in the total lease payments? Select the six components of lease payments from the choices below. A. Penalty payments for lease termination if the lessee exercises an option to terminate the lease. B. Residual value guarantees made by a third party. C. The implicit rate, as determined by the lessor and the lessee. D. Variable lease payments that depend on a rate or index (such as the consumer price level index or a market rate of interest), using the rate or index in effect at the lease commencement date. E. Fees paid by the lessee to the owners of a special-purpose entity for structuring the transaction. However, these fees are not included in the fair value of the underlying asset. F. For a lessee only, the amounts probable of being owed by the lessee under residual value guarantees. G. The exercise price of an option to purchase the underlying asset if the lessee is reasonably certain to exercise the option. H. Fixed payments less any lease incentives paid or payable to the lessee. 1. Variable lease payments, other than those based on a rate or index.