Which of the following is not a criterion that would require a lease be capitalized?

A$.$ The lease transfers ownership to the lessee before the lease expires.

B$.$ The lessee can buy the asset at the end of the lease term at fair market value.

C$.$ The present value of the lease payments is $90\%$ or more of the asset's value.

D$.$ The lease lasts for $75\%$ or more of the asset's estimated useful life.