Which of the following facts would preclude a lessor from classifying a lease as a sales-type or direct financing lease?

A - No important uncertainties exist about non-reimbursable costs yet to be incurred by the lessor.

B - The lease term is 90% of the estimated economic life of the leased property.

C - The undiscounted sum of the minimum lease payments is 90% of the fair value of the leased property to the lessor.

D - The collectability of the minimum lease payments is reasonably assured.