[2 ] Which of the following is a criterion for a lease to be classied as a nance lease in the books of a lessee? A. The lease contains a purchase option that the lessee is reasonably certain to exercise. B. The lease does not transfer ownership of the property to the lessee. C. The lease term is equal to 55% or more of the estimated useful life of the leased property. D. The present value of the minimum lease payments is 70% or more of the fair market value of the leased property