The correct answer is C. Leverage Lease.
A sale and leaseback is a transaction in which a company sells an asset to a financial institution and then leases it back from the financial institution. This can be a good option for companies that need cash but want to keep using the asset.
Goods on approval is a type of sale in which the buyer is allowed to try the goods before they have to pay for them. This can be a good option for buyers who are not sure if they want to keep the goods.
A direct lease is a lease arrangement in which the lessor (the owner of the asset) leases the asset directly to the lessee (the user of the asset). This is the most common type of lease arrangement.
A leverage lease is a type of lease arrangement in which the lessor borrows money to purchase the asset and then leases the asset to the lessee. The lessor uses the lease payments to repay the loan. This type of lease arrangement is more complex than a direct lease and is usually used for large assets.