A lessor is not required to remeasure a lease under IFRS 16 unless there is a lease modification that results in a new lease contract. However, if a lessee exercises a renewal option and the terms of the lease change significantly, the lessor may need to reassess the lease. The correct statement depends on the specifics of the lease modification and whether it meets the criteria for a new lease according to IFRS 16. In general, a lessor's accounting for a lease does not automatically require remeasurement upon a lessee exercising a renewal option, unless the renewal results in a substantially different contract. Therefore, none of the provided options are entirely accurate without further context.