Which of the following lease criteria would not qualify a lease as a capital lease? O The lease transfers ownership of the property to the lessee by the end of the lease term. O The lease contains an option to purchase the leased property at its fair market value. The lease term is equal to or greater than 75% of the estimated economic life of the leased property. O The present value of the minimum lease payments equals or exceeds 90% of the fair value of the leased property