Which of the following is NOT a motivation for a property owner to enter into a sale leaseback:

(A) The sale-leaseback can be thought of as providing 100% financing since typically a purchase option exists at end of lease

(B) Lease payments are tax deductible

(C) The land value may appreciate during the leaseback period

(D) The cash from the sale can either be used in the business or retuned to the owners / investors

(E) Entering into a sale leaseback prides the business owner with future flexibility regarding the future business location and space needs