(3 minutes) If a lease agreement includes a guaranteed residual value equal to $10,000 and the estimated residual value at the end of the lease term is $8,000, the 90% lease criterion test and the calculation of the lease liability will include the present value of the following values: 90% Test: $-0-; Lease Liability $-0- 90% Test: $10,000; Lease Liability $10,000. 90% Test: $10,000; Lease Liability $2,000. O 90% Test: $8,000; Lease Liability $8,000.