By the lessee, a lessee-guaranteed residual value at the beginning of a finance lease should be?

By the lessee, a lessee-guaranteed residual value at the beginning of a finance lease should be?

A - Excluded from lease payments

B - Included as part of lease payments at present value

C - Included as part of lease payments at future value

D- Included as part of lease payments only to the extent that guaranteed residual value is expected to exceed estimated residual value