$($###$20)$No chat gpt answers & don't copy from chegg or else I'll give $5$ downvotes

A company enters into a complex lease agreement. The terms include variable lease payments based on usage, a residual value guarantee by the lessee, and an implicit interest rate that is not readily determinable by the lessee. How should the lessee account for this lease?

A$)$ Recognize a right$-$of$-$use asset and lease liability based solely on the fixed lease payments.

B$)$ The lease should be treated as a capital lease, requiring the use of a discount rate based on lessee's incremental borrowing rate.

C$)$ The lease should be considered an operating lease as the implicit interest rate cannot be determined.

D$)$ The company should estimate a discount rate and utilize that rate to determine the right$-$of$-$use asset and lease liability.