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C is corrent. In this sales-type lease, the lessor would recognize a gross profit on the sale on 7/1/Y1 of $25,000 ($135,000 present value less $110,000 cost). In addition, interest revenue is recognized in year 1 for the period 7/1 through 12/31. The initial net lease payments receivable on 7/1/Y1 is $135,000. The first rental payment received on 7/3/Y1 consists entirely of principal, reducing the net receivable to $115,000 ($135,000 - $20,000). Therefore, year 1 interest revenue for the 6-month period is $5,750 ($115,000 x 10% x 6/12).
A is incorrect.  In this sales-type lease, the lessor would recognize a gross profit on the sale on 7/1/Y1 of $25,000 ($135,000 present value less $110,000 cost). In addition, interest revenue is recognized in year 1 for the period 7/1 through 12/31. The initial net lease payments receivable on 7/1/Y1 is $135,000. The first rental payment received on 7/3/Y1 consists entirely of principal, reducing the net receivable to $115,000 ($135,000 - $20,000). Therefore, year 1 interest revenue for the 6-month period is $5,750 ($115,000 x 10% x 6/12).  
B is incorrect.   In this sales-type lease, the lessor would recognize a gross profit on the sale on 7/1/Y1 of $25,000 ($135,000 present value less $110,000 cost). In addition, interest revenue is recognized in year 1 for the period 7/1 through 12/31. The initial net lease payments receivable on 7/1/Y1 is $135,000. The first rental payment received on 7/3/Y1 consists entirely of principal, reducing the net receivable to $115,000 ($135,000 - $20,000). Therefore, year 1 interest revenue for the 6-month period is $5,750 ($115,000 x 10% x 6/12).  
D is incorrect.   In this sales-type lease, the lessor would recognize a gross profit on the sale on 7/1/Y1 of $25,000 ($135,000 present value less $110,000 cost). In addition, interest revenue is recognized in year 1 for the period 7/1 through 12/31. The initial net lease payments receivable on 7/1/Y1 is $135,000. The first rental payment received on 7/3/Y1 consists entirely of principal, reducing the net receivable to $115,000 ($135,000 - $20,000). Therefore, year 1 interest revenue for the 6-month period is $5,750 ($115,000 x 10% x 6/12).