Which of the following would not result in a lessee classifying a lease as a finance lease?

A$.$ The lease contains a purchase price option that the lessee is reasonably certain to exercise.

B$.$ The lease transfers ownership of the property to the lessee by the end of the lease.

C$.$ The lease term is equal to a major part of the estimated economic life of the leased property.

D$.$ The lessee cannot readily determine the discount rate implicit in the lease.