Which of the following statements is FALSE?

Generally speaking, if the asset's tax depreciation deductions are more rapid than its lease payments, a true tax lease is advantageous if the lessor is in a higher tax bracket than the lessee. B. For a lease to be attractive to both the lessee and the lessor, the gains must come from some underlying economic benefits that the leasing arrangement provides. C. A tax gain occurs if the lease shifts the more valuable deductions to the party with the higher tax rate. D. With a true tax lease, the lessor replaces depreciation and interest tax deductions with a deduction for the lease payments