Which of the following criteria would indicate that a lease should be accounted for as a finance lease?

A. The lease term is for four years, while the asset's useful life is ten years.

B. The present value of the minimum lease payments is $93,500, while the fair market value of the leased asset is $100,000.

C. The lease is for real property.

D. The lease asset is guaranteed to revert to the lessor at the end of the lease term.