Lease vs buy

Which of the following is potentially a benefit to the lessee if they lease as opposed to buy?
? Avoiding tax exhaustion
? Attracting lease customers that may not have been otherwise possible
? Exploiting a low cost of capital
? Potential future scrap proceeds

Dear sir,
For option C, they have said exploiting a low cost of capital is a potential benefit to purchaser, not the lessee
Can u pls explain how?
Thank you