Which of the following is a criterion for classifying a lease as a finance lease by a lessee?

A.) The lease term is equal to the "major part" or more of the estimated economic life of the leased property.

B.) The present value of the minimum lease payments is 75% or more of the fair value of the leased property.

C.) The lease agreement contains an option to purchase the leased property at its fair value at the end of the lease term.

D.) The lease agreement requires that the title of the leased property remains with the lessor at the end of the lease term.