Which of the following statements is/are true ?(i) Tax-shield on depreciation and interest is an important variable both for the lessor and the lessee.(ii) Lease transactions in India are governed by the Lease Act.(iii) A lessee should evaluate the lease options against the buying option.(iv) As per AS - 19, financial lease is shown in the balance sheet of the lessee as an asset.Choose the correct answer from the code given below :

• A. (i) and (iv)
• B. (i), (iii) and (iv)
• C. (ii), (iii) and (iv)
• D. only (ii)