$25.$The primary difference between a direct$-$financing lease and a sales$-$type lease is the

a$.$ manner in which rental receipts are recorded as rental income.

b$.$ amount of the depreciation recorded each year by the lessor.

c$.$ recognition of the manufacturer's or dealer's profit at $($or loss$)$ the inception of the lease.

d$.$ allocation of initial direct costs by the lessor to periods benefited by the lease arrangements.