If the cost of debt is 5% and the corporate tax rate is 30%, then the after tax cost of debt is: O 3.5% 5.0% 7.1% 16.7% none of the above 15 A lease meeting any one of four conditions under ASC Topic 840-10-15 must be treated as a capital lease. One condition is the the length of the lease is at least % of the estimated useful life of the asset 50% 75% 85% 90%