A lessee wants to lease an asset on a long-term noncancelable basis,but wants to avoid capitalizing the lease.The lessee is considering the following strategies to accomplish its objective: 
Which of the strategies above will provide the desired result?
Definitions:
State Laws
Regulations and mandates enacted by individual states within a country, which can vary significantly from one state to another.
Private Protection Programs
Initiatives or services provided by private entities aimed at offering security and protection to individuals or businesses.
Life Insurance
A contract between an insurer and a policyholder in which the insurer guarantees payment to named beneficiaries upon the death of the insured.
Disability Insurance
A type of insurance coverage that provides income in the event that a worker is unable to perform their work and earn money due to a disability.
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