Lithium Inc. sells computer systems. Lithium leases computers to Evergreen Company on January $1,2019.$ The manufacturing cost of the computers was $$12$ million. $100\%$ This noncancelable lease had the following terms: Lease payments: $$2,466,754$ semiannually; first payment at January $1,2019$; remaining payments at June $30$ and December $31$ each year through June $30,2023$ Lease term: five years $(10$ semiannual payments$)$ No residual value; no purchase option Economic life of equipment: five years Implicit interest rate and lessee's incremental borrowing rate: $5\%$ semiannually Implicit interest rate and lessee's incremental borrowing rate: $5\%$ semiannually $100\%$ Fair value of the computers at January $1,2019$: $$20$ million Lithium would account for this as a$/$an A$.$ operating lease. B$.$ sales$-$type lease with selling profit. C$.$ sales$-$type lease without selling profit. D$.$ finance lease.