冬天最冷的时候放在室外的水缸会破裂，这是怎么回事呢？小慧打算用实验来研究：她找到一个容积为0.27m³的水缸并盛满了水，在密度表上查出冰的密度是0.9×10³kg/m³。小慧通过观察发现水缸里的水首先从水面开始凝固，她终于明白了冬天水缸会破裂的原因。请你通过计算说明理由。

Assume the following capital lease: Present value (PV) of lease payments at 10 percent is $ 25000. The leased asset is depreciated straight line over 5 years. The lease payment is $ 6000. The first payment of $ 6000 is to be paid at the end of the year. On a before tax basis, the income reported under capital lease compared with that reported under an operating lease for the first year will be:

A．

B．

C．