An eleventh circuit client who files in the US court of federal claims wants to know whether to include the terms of multiple options to renew a sale leaseback to calculate a deduction. What is authoritative reference? • A second circuit case which used disjunctive analysis • A tax court decision which used economic substance • A US court of federal claims case which analyzed sale-lease back transactions for operating equipments • An eleventh circuit case which analyzed sale-leaseback transaction s that generate tax deductions