Which of these contractual terms would lead a company to account for a lease contract under the capital lease method? (check all that apply)

The present value of the lease payments is $89,000. The truck could be bought today for $100,000 cash.

The lessee can buy the truck at its current market value at the end of the lease

The lease runs for 2 years on a truck that is expected to have a 6 year life

Ownership stays with the lessor at the end of the lease

The IRS requires capital lease method for tax purposes for this contract