When dividing up the consolidated net income between the Parent and the Sub using the T-accounts, which of the following is true:

a.	No adjustments are needed in the income distribution schedule as a result of operating and direct-financing leases
	b.	No adjustments are needed in the income distribution schedule as a result of operating and sales-type leases
	c.	No adjustments are needed in the income distribution schedule as a result of operating, direct-financing and sales-type leases.
	d.	No adjustments are needed in the income distribution schedule as a result of direct-financing and sales-type leases