There are two groups of criteria that are evaluated when classifying leases. Which of the following is not one of the criteria in Group 1?

A The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term.

B The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise.

C The lease gives rise to a selling profit or loss.

D The present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already included in the lease payments equals or exceeds substantially all of the fair value of the underlying asset.