15. Marmot Co. leased an asset to another company on January 1, 2010. The lease is for 5 years and the asset's estimated useful life is 6 years. Marmot paid $60,000 for the asset in 2009, and the asset's FMV is $80,000 as of January 1, 2010. The lessee will pay Marmot $18,000 each Jan. 1 for 5 years beginning immediately. After the fifth payment, title of the asset will transfer to the lessee. The lessee's incremental borrowing rate is 10 percent, and the interest implicit in the lease is also 10 percent. Collectability is reasonably assured and there are no important uncertainties regarding the leasing arrangement. The lessee has agreed to pay insurance of $1,000 and taxes of $500 annually on December 31 of each year. What type of lease is this considered? A. A capital lease for both the lessee and the lessor B. An operating lease for both the lessee and lessor OC. A capital lease for the lessor and an operating lease for the lessee OD. A capital lease for the lessee and an operating lease for the lessor