2. In 2021, CKC considered leasing a delivery truck to deliver pianos to customers rather than relying on a 3rd party transportation company. As per the lease agreement, CKC would not have the option to purchase the truck during the lease term, and the truck would have to be returned to the leasing company at the end of the 5-year lease. The present value of the lease payments was $85,000 and the fair market value of the truck was $93,500 at the time the lease was ready to be signed. The useful life of the truck was estimated to be 10 years. If CKC leased the truck, how should the lease be classified? Support your answer by connecting each lease classification criteria to a scenario fact above (don't just restate criteria)