For a lessor to consider a leasing arrangement to be a capital lease, collectibility of the lease payments must be reasonably assured and:

For a lessor to consider a leasing arrangement to be a capital lease, collectibility of the lease payments must be reasonably assured and: A) There must be no bargain purchase option. B) The lessee must be responsible for all executory costs over the term of the lease. C) The lease term must be 75% or more of the economic life of the asset. D) Any costs to the lessor yet to be incurred must be reasonably predictable