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B is corrent because there are several factors which must be considered in determining whether personal property attached to real property is a fixture. The most important consideration is the method and permanence with which the item is physically attached to the real property. If the item cannot be removed without material damage to the real property, then it is generally held that the item has become part of the real property.
A is incorrect because whether the attachment is customary for the type of building is not a factor in determining whether the attachment has become a fixture.
C is incorrect because the fact that the equipment was subject to depreciation will not be important in determining if the equipment has become a fixture.
D is incorrect because the fair market value of the equipment at the time the lease expires is not a factor in determining if the equipment has become a fixture.