; and (ii) includes any charge payable directly or indirectly by the recipient of the financing and imposed directly or indirectly by the provider of the financing as an incident to or a condition of the extension of financing. (B) Calculation in open-end commercial credit plans In any open-end commercial credit plan, the finance charge shall be computed assuming the maximum amount of credit available to the recipient, in each case, is drawn and repaid at the minimum rate. (C) Calculation in factoring transactions In any factoring transaction, the finance charge includes the discount taken on the face value of the accounts receivable. (D) Calculation in lease financing transactions In any lease financing transaction, the finance charge includes the sum of the lease payments and, if there is a fixed-price purchase option or a purchase option with a price that can be calculated at the time of disclosure, the purchase price listed in the contract that the lessee may pay to acquire the leased goods at the end of the lease, minus— (i) if the finance company selects, manufactures, or supplies the goods to be leased, the price that the finance company would sell the goods in a cash transaction