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C is corrent.  The initial lease obligation at 12/31/Y1 was $270,000. The first payment was made the same day, and therefore consisted entirely of principal reduction. After the payment, the lease obligation was $230,000 ($270,000 – $40,000).  The next lease payment, on 12/31/Y2, consists of both principal and interest.  The interest portion is $23,000 ($230,000 x 10%), so the reduction in the lease liability is $17,000 ($40,000 – $23,000).
A is incorrect.   The initial lease obligation at 12/31/Y1 was $270,000. The first payment was made the same day, and therefore consisted entirely of principal reduction. After the payment, the lease obligation was $230,000 ($270,000 – $40,000).  The next lease payment, on 12/31/Y2, consists of both principal and interest.  The interest portion is $23,000 ($230,000 x 10%), so the reduction in the lease liability is $17,000 ($40,000 – $23,000).  
A is incorrect.   The initial lease obligation at 12/31/Y1 was $270,000. The first payment was made the same day, and therefore consisted entirely of principal reduction. After the payment, the lease obligation was $230,000 ($270,000 – $40,000).  The next lease payment, on 12/31/Y2, consists of both principal and interest.  The interest portion is $23,000 ($230,000 x 10%), so the reduction in the lease liability is $17,000 ($40,000 – $23,000).  
D is incorrect.  The initial lease obligation at 12/31/Y1 was $270,000. The first payment was made the same day, and therefore consisted entirely of principal reduction. After the payment, the lease obligation was $230,000 ($270,000 – $40,000).  The next lease payment, on 12/31/Y2, consists of both principal and interest.  The interest portion is $23,000 ($230,000 x 10%), so the reduction in the lease liability is $17,000 ($40,000 – $23,000).