Wayne Technical Corporation signed a lease for equipment, which requires lease payments of \\( \\$ 50,000 \\) per year for four years. The equipment has an estimated useful life of 7 years. This lease would be a finance lease if: the lease agrooment allows Wayne to purchase the equipment for \\( \\$ 5 \\) at the end of the lease term. Stle to the equipment does not transfer to the lessee at the end of the lease tocm. the present value of the lease payments equals \\( \\$ 150,000 \\) and the fair value of the equipment is \\( \\$ 300,000 \\). the equipment is leased for 4 years