Rihana is a lawyer at Leaseonic Corp. She is evaluating the company's current lease agreements. Rihana recently hired an intern, Michael, and assigned him the task of listing the provisions for tax guidelines related to lease contracts. Rihana needs to check and find mistakes in the provisions that Michael listed. Which of the following points in the document submitted by Michael are correct? Check all that apply. Leaseonic Corporation Provisions of the Tax Guidelines The leased equipment should not be a "limited-use" property, which means that the equipment should be available for use by anyone at the end of the lease. The IRS puts restrictions on lease terms so that the lease transaction can allow companies to increase rapid payments that are tax deductible. At the end of the lease, the remaining useful life of the equipment must be more than or equal to 1 year. The equipment's residual value at the expiration of the lease should be at least one fifth of its value at the start of the lease. The lease term can be extended to an unlimited term using extension and renewals at a fixed rental rate