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| Which of the following is a criterion for a lease to be classified as a capital lease in the books of a lessee? A. The lease term is equal to 65% or more of the estimated useful life of the leased property. B. The lease does not transfer ownership of the property to the lessee. C. The present value of the minimum lease payments is 70% or more of the fair market value of the leased property. D. The lease contains a bargain purchase option. |