Choose the correct statement regarding the terms listed in the lessor's (1) minimum lease payments and (2) net lease receivable for a capitalized lease: 
Definitions:
Test Statistic
A value calculated from sample data during a hypothesis test.
Null Hypothesis
A hypothesis that states there is no difference or effect, serving as the default assumption to test against in statistical hypothesis testing.
Alternative Hypothesis
A statistical hypothesis that proposes a difference or effect, contrasting the null hypothesis.
Expected Frequencies
The anticipated counts in each category of a contingency table assuming no association between the variables.
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