Which of the following statements is least likely an incentive to the lessee for structuring a lease as an operating lease rather than a capital lease（）

A. Operating leases are advantageous to the lessee’ s management when their compensation depends on return on assets or invested capital.  

B. An operating lease is advantageous when the lessee wants to keep debt off its balance sheet.  

C. If the lessee is in a higher marginal tax bracket than the lessor, the lease should be structured as an operating lease so that the lessee can take advantage of the depreciation of the leased equipment.

某公司资产总额为60000元，负债总额为30000元，以银行存款20000元偿还短期借款，并以银行存款15000元购置设备，则上述业务人账后该公司的资产总额发生变化，下列关于资产总额的计算不正确的有（）元。

A.30000

B.40000

C.25000

D.15000