Identify ALL of the following criteria that determine if a lease is classified as a FINANCE LEASE. The underlying asset is so specialized that it is expected to have no alternative use at the end of the lease term. The lease grants the lessee an option to purchased the underlying asset that the lessee will certainly never exercise. The present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already included in the lease payments equals or exceeds substantially all of the fair value of the underlying asset. 0 The lease term is for a minor part (less than 20%) of the remaining economic life of the underlying asset. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term