Od. The minimum lease payments would be increased by the present value of the option price if, at the time of the lease agreement, it appeared certain that the lessee would exercise the option at the end of the lease and purchase the asset at the option price. QUESTION 17 Which of the following is a correct statement of one of the capitalization criteria? Oa The lease transfers ownership of the property to the lessor Ob.The lease contains a purchase option. 0c.The minimum lease payments excluding executory costs equal or exceed 90% of the fair value of the leased propert d The lease term is equal to or more than 75% of the estimated economic life of the leased property QUESTION 18