Which one of the following will determine classification of a lease transaction as a finance lease?

Ownership of the asset remains with the lessor at the end of the lease.

The lease term is for $50\%$ of the remaining economic life of the leased asset.

The asset is of a very specialized nature and will have no alternative use to the lessor.

The present value of the lease payments $s^2+m5550\%$ of the fair value of the leased asset.