Which of the following is not one of the conditions for a capitallease?

A.

Title is transferred to the lessee by the end of the lease.

B.

The lease term exceeds90% of the estimated economic life of the property.

C.

The lease contains a bargain purchase option.

D.

The lease term equals or exceeds75% of the estimated economic life of the property.

E.

The present value of the lease payments is at least90% of the leasedasset's fair value at the start of the lease term.