Which of the following is not one of the criteria for determining whether a lease is a finance lease? L

Which of the following is not one of the criteria for determining whether a lease is a finance lease? A. The asset cost is greater than $100,000 B. The leven orante the lorsec an option to purchase the asset that the lessee is reasonably certain to exercise. C. The lease term is ior the maifor part of the remaining econoniclifo of the asset D. A loase that trantfecs ownership of the nsset fo the lesseet by the end of the lisas ferm