For the Lessor, What Is Included in the Unearned Interest

Multiple Choice

For the lessor, what is included in the Unearned Interest Income account?

A) the difference between the lease receivable and the fair value of the leased property
B) the lease receivable plus the fair value of the leased property
C) the difference between the lease receivable and the interest expected to be earned
D) the lease receivable plus the interest expected to be earned