Which of the following is true?

A)	The lessee cannot purchase the asset at its fair market value at the end of the lease.

B)	A financial lease contract allows for relatively high lease payments in earlier periods and then transfers ownership of the asset to the lessee at the end of the lease at less than the asset's fair market value.

C)	In a leveraged lease, lenders make a non-recourse loan to the lessor.

D)	The lessor can deduct capital cost allowances against income from any source.