There are three options available:

1. (a) The lease may be based on fair market rental.
2. (b) The lease may be based on a combination of fair market rental and paragraphs (a) through (h) of § 900.70, provided that no element of expense is duplicated in fair market rental.
3. (c) The lease may be based on paragraphs (a) through (h) of § 900.70 only.