When Lessors Account for Residual Values Related to Leased Assets

When lessors account for residual values related to leased assets, they

A) always include the residual value because they always assume the residual value will be realized.
B) include the unguaranteed residual value in sales revenue.
C) recognize more gross profit on a sales-type lease with a guaranteed residual value than on a sales-type lease with an unguaranteed residual value.
D) All of these answer choices are true with regard to lessors and residual values.