[单选题]
CPA-00398In a sale-leaseback transaction, a gain resulting from the sale should be deferred at the time of the sale-leaseback and subsequently amortized under U.S. GAAP when:I. The seller-lessee has transferred substantially all the risks of ownership.II. The seller-lessee retains the right to substantially all of the remaining use of the property.
A .I only.
B .Neither I nor II.
C .II only.
D .Both I and II.
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