Which of the following is a key difference between Ijarah and a finance lease?

a. The Islamic bank does not own the asset in Ijarah, while the bank owns the asset in a finance lease.

b. The client bears all risks incidental to ownership in Ijarah, while the bank bears these risks in a finance lease.

c. The Islamic bank can increase rentals in Ijarah, while conventional banks cannot do so in a finance lease.

d. The Islamic bank cannot financially penalise the lessee, but conventional banks can charge a penalty or compound interest.