Which of the following statements is false?

The lessor always recognizes more gross profit on a sales$-$type lease with a guaranteed residual value than on a sales$-$type lease with an unguaranteed residual value.

The amount of the bargain purchase option will increase the lessor's lease receivable.

The lessee must capitalize a probable guaranteed residual value payment.

The lessee typically debits right$-$of$-$use asset when the lease is first recorded at the beginning of the lease.