Which of the following statements is correct in accordance with AASB $16$ Leases?

The variable portion of a lease payment is included only if the payment is dependent upon an index or rate, such as a consumer price index, a benchmark interest rate $($e$.$g$.,$ LIBOR$),$ or market rental rates

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.

A lease contract, or part of a lease contract, conveys the right to transfer ownership of an asset for a period of time in exchange for consideration.

Payments that are made by a lessee at commencement date are included in the initial amount recognised for