Which of the following is not an advantage of leasingfor the lessee?a.The lessor must bear the risk thatthe equipment will be obsolete even before it is returned at theend of the lease.b.A lease usually has no restrictivefinancial covenants on the lessee; the primary duty is to make thelease payments on time.c.The lessee must dispose of theequipment at the end of the lease.d.An operating lease can lead to anincome tax deduction of the entire lease payment.