Choose the correct statement about bargain purchase option (BPO).

a. a BPO is one of the 3 factors that could cause the two parties to account for the lease differently (one capital, one operating)

b. a BPO is truly a bargain because the lessor is giving something of value at no cost to the lessee

c. a BPO is included in minimum lease payments for both parties, but not in the capitalized lease accounts

d. a BPO is included in minimum lease payments for both parties, and also in the capitalized lease accounts