When a lessee makes an entry at the beginning of a lease, which of the following are included in the amount that will be recorded as both a right-of-use asset and a lease liability? (Select all that apply.)A. Fair value of the asset leasedB. Fair value of the asset leasedPresent value of a cash payment expected to be made at the end of the lease term because of a guaranteed residual valueC. Present value of a cash payment expected to be made at the end of the lease term because of a guaranteed residual valuePresent value of expected residual valueD. Present value of expected residual valuePresent value of periodic lease payments