Under IFRS 16, a lessor is not generally required to remeasure a lease upon a lessee's exercise of a renewal option. However, if the assessment of the lease term results in a change, for example, if the lessor is contractually obligated to revise the lease payments due to a change in the lease term, the lessor would re-measure the lease liability using revised inputs, such as the discount rate, at the date of the change. Therefore, the correct statement is not explicitly provided among the options. However, based on IFRS 16, a lessor would typically not be required to re-measure a lease under normal circumstances. Thus, the most accurate answer to the question would be:

A lessor is not required to remeasure a lease under IFRS 16.

This implies that a lessor's remeasurement of a lease would be an exception rather than the rule, which aligns with how IFRS 16 generally does not prescribe routine remeasurements by the lessor upon changes in the lease agreement.