When comparing a capital lease and an operating lease, which of the following changes would make the difference in amounts charged to operations larger in the earlier and later years of the lease?

A :

changing the method of depreciation from straight-line to double-declining

B :

changing the annual lease payments from $50,000 to $40,000.

C :

changing the executory costs from $3,000 to $4,000

D :

changing the interest rate from 10% to 8%