Which of the Following Conditions in a Lease Agreement That

Which of the following conditions in a lease agreement that would probably cause the
Internal Revenue Service to treat the lease as an installment sale?
I. Giving the lessee the right to acquire the assets for $1 when the lease expires
II. Limiting the lessee's right to issue debt while the lease is in force
III. Limiting the lessee's right to pay dividends while the lease is in force
IV. Designating part of the lease payment as interest

A) I, II, III, and IV
B) I, II, and III only
C) I only
D) IV only