Final answer:
The amount that would differ in a sales-type lease with an unguaranteed residual value instead of a guaranteed residual value is the gross profit. Other amounts, such as lease receivable and the sales price of the asset, would not typically differ. The gross profit is affected due to the uncertainty associated with the realization of the unguaranteed residual value.
Step-by-step explanation:
The amount that would differ in a sales-type lease with an unguaranteed residual value instead of a guaranteed residual value is b. gross profit. In the case of a guaranteed residual value, the lessor includes the guaranteed residual value in the calculation of the gross profit at the inception of the lease. This is because it is expected to be realized. However, with an unguaranteed residual value, this amount is not included in the calculation of the gross profit, as it is uncertain whether it will be realized. The uncertainty of the unguaranteed residual value can lead to lower gross profit recognized by the lessor at the lease commencement. The lease receivable would generally include the unguaranteed residual value as part of the minimum lease payments for the purpose of recognizing interest income, so it would not typically differ between the two types of leases. The sales price of the asset is the price at which the lessor sells the asset to the lessee, and this is also the same regardless of whether the residual value is guaranteed or unguaranteed.