When lessors use present value techniques to account for residual values related to leased assets, they

a.

include the unguaranteed residual values.

b.

recognize more gross profit on sales-type leases with guaranteed residual values than on a sales-type leases with unguaranteed residual values.

c.

include the guaranteed residual values.

d.

include both guaranteed and unguaranteed residual values.