Citron Inc. leased computers to Allidia Company on January 1, 2021. The cost of the computers to Citron was $12 million. This noncancelable lease had the following terms:  Lease payments: $2,466,754 semiannually; first payment at January 1, 2021; remaining payments at June 30 and December 31 each year through June 30, 2025.  Lease term: five years (10 semiannual payments).  No residual value; no purchase option.  Economic life of equipment: five years.  Implicit interest rate (known to Allidia): 5% semiannually.  Fair value of the computers at January 1, 2021: $20 million. Required a. List out the 5 criteria for determination of lease treatment. Run all the tests (show all your calculations and