Which of the following conditions for classifying a lease as operating is different for lessees and lessors? (IFO 11)

The lessee can buy the asset at the end of the lease for the estimated market value.

The asset will be returned to the lessor at the end of the lease.

The lessee does not intend to keep the asset at the end of the lease.

The lease payments are not for the majority of the asset's fair value.