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| Bain Co. entered into a 10-year lease agreement for a new piece of equipment worth $500,000. At the end of the lease, Bain will have the option to purchase the equipment. Which of the following would require the lease to be accounted for as a capital lease? A. The purchase option at the end of the lease is at fair market value. B. The estimated useful life of the leased asset is 12 years. C. The lease includes an option to purchase stock in the company. D. The present value of the minimum lease payments is $400,000. |