Which of the following is true related to lease modification accounting?

a$.$

Depending on the circumstances, a lease that has been modified may be accounted for as one combined lease of both the original and new lease terms and conditions.

b$.$

Only the lessee must reconsider the classification and accounting of a lease that has been modified with the lessor.

c$.$

A lease modification that requires a lessor to revisit accounting may include the lessee changing its mind about rights contained in the original lease, such as extending a lease term.

d$.$

Changing the timing of the lease payments is not considered to be a lease modification.