Which of the following statements is false? A. Rents may be set as a percentage of sales or profits rather than a fixed monthly amount and still be deductible as rent expense by the lessee. B. A lessee may deduct as rent expense rent paid in the form of property as well as periodic cash payments but not payment in the form of services performed by the lessee. C. A payment made as a condition to use or occupy property rather than a payment toward the property's purchase normally is classified as rent. D. Both A & B are false.