When a lessee makes an entry at the beginning of a lease, which of the following are included in the amount that will be recorded as both a right-of-use asset and a lease liability? (Select all that apply.)

• Fair value of the asset leased

• Present value of a cash payment expected to be made at the end of the lease term because of a guaranteed residual value

• Present value of expected residual value

• Present value of periodic lease payments

• Sum of the payments made over the term of the lease