The following are characteristics of a lease entered into on January 1, 2020: Price of leased asset from manufacturer 278,287 Lease payments 75,000 Lease term 4 years Lease frequency Annual Payment timing End of year Guaranteed residual value 15,000 Expected payout under the guaranteed residual 15,000 Interest rate implicit in the lease agreement 5% Determine the appropriate classification for this lease for the lessor (who is not the manufacturer). Criteria (one of the following) Evaluation Transfer of