Which of the following statements is correct in accordance with AASB 16 Leases? Variable lease payments may be increased or decreased during the lease term because of changes in facts and circumstances occurring after the asset is made available to the lessee to use, other than the passage of time. Lease payments include the exercise price of a purchase option only if it is highly probable that the lessee will exercise that option. Payments that are made by a lessee at commencement date are included in the initial amount recognised for the lease liability. Payment for executory costs reimbursed by the lessee after being paid by the lessor on behalf of the lessee are included in the calculation of lease payments