Assume the following facts relating to a lease: • Leased asset, new at the inception of the lease term. • Estimated useful life, 14 years. • Lease term, 8 years; asset returns to lessor. • Interest rate implicit in the lease, 10% (known by lessee). • Lessee's marginal borrowing rate, is 12%. • Amount of each lease payment, $2,000. • Lessor's cost of the leased asset, $15,164. • Market value of the leased asset at the inception of the lease term, $15,164 • Lease payments are due at the end of each period. From the perspective of the lessee using ASPE, this lease should be classified as aNo: Question 30Select one: a. direct financing lease. b. finance lease. c. sales-type lease. d. operating lease.