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D is corrent. In a capital lease transaction, the lessee is using the lease as a financing source and the lessor is financing the transaction (providing the investment capital) through the leased asset.
A is incorrect. It is the lessee that makes payments to the lessor.  These payments are actually installment payments under a capital lease.
B is incorrect. It is the lessee that obtains use of the asset in a lease transaction, whether it is an operating or a capital lease.
C is incorrect. It is the lessee that uses the lease as a source of financing, but under a capital lease rather than under an operating lease.