Scranton Inc. entered into a 10-year lease agreement for a new piece of equipment worth $500,000. At the end of the lease, Scranton will have the option to purchase the equipment. Which of the following would require the lease to be accounted for as a finance lease under US GAAP? OA. The lease includes an option to purchase stock in the company. 08. The estimated useful life of the leased asset is 12 years. OC. The present value of the minimum lease payments is $400,000. OD The purchase option at the end of the lease is above market value.