An airine has the following data about an airplane: Annual lease cost $10,000,000 Lease term: 10 years Useful life of airplane: 35 years Fair market value of leased asset: $86 million Present value of lease payments: $81 million Bargain purchase option: None Transfer to lessor at end of lease? Yes Is this a capital or operating lease? Why? O A. This is a capital lease because the leased asset cost exceeds $5 million O B. This is an operating lease. It fails all of the capital lease criteria C. This is a capital lease because the substance ofthe transaction is a capital lease. O D. This is a capital lease because it meets at least one of the four capital lease criteria