Which of the following is not a condition requiring the use of the capital lease reporting method?

Select one:

A. The lease automatically transfers ownership of the leased asset from the lessor to the lessee at the termination of the lease.

B. The lease provides that the lessee can purchase the leased asset for a nominal amount (bargain purchase price) at the termination of the lease.

C. The lease term is at least 75% of the remaining estimated economic useful life of the leased asset.

D. The lease allows the lessee to use the leased asset during the lease term.