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0. Which of the following statements is/are true?1. Tax-shield on depreciation and interest is an important variable both for the lessor and the lessee.2. Lease transactions in India are governed by the Lease Act.3. A lessee should evaluate the lease options against the buying option.4. As per AS-19, financial lease is shown in the balance sheet of the lessee as an asset.Choose the correct answer from the code given below:
(i), (iii) and (iv)
Only (ii)
(ii), (iii) and (iv)
(i) and (iv)
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