30-5 At the commencement date, the lease payments shall consist of the following payments relating to the use of the underlying asset during the lease term: . . .
c. The exercise price of an option to purchase the underlying asset if the lessee is reasonably certain to exercise that option (assessed considering the factors in paragraph 842-10-55-26). . . .
ASC 842-10-25-2(b) requires that a lease be classified as a finance lease (lessee) or sales-type lease (lessor) if the lease grants the lessee an option of purchasing the underlying asset and it is reasonably certain that the lessee will exercise that option.