Which of the following is not a condition for a capital lease? O a. O b. The lease transfers substantially all of the benefits and risks of ownership of the property to the lessee. The lessee has the option to buy the asset at its fair value. c. The present value of the lease payments is equal to do greater than 90% of the fair value of the leased property. O d. The lease term is equal to 75% or more of the economic life of the leased property