32. Lease payments include: I. fixed payments. variable payments based on an index. 111 a bargain purchase option. IV. a guaranteed residual value. A) I, II, and III. B) II, III, and IV C) I, II, and IV.| D) I, II, III, and IV 31. Which of the following is a correct statement of one of the classification tests? A) The lease transfers ownership of the property to the lessor. B) The lease contains a purchase option. C) The lease term is equal to or more than 75% of the estimated economic life of the leased property.] D) The lease payments (excluding executory costs) equal or exceed 90% of the fair value of the leased property