Which of the following is a criterion for a lease to be classified as a finance lease in the books of a lessee under US GAAP? A. The lease does not transfer ownership of the property to the lessee. B. The lease contains a written purchase option. C. The lease term is equal to 65% or more of the estimated useful life of the leased property. 0. The present value of the minimum lease payments is 70% or more of the fair market value of the leased property