Edna Corporation Signed a Lease for $600,000 for an Automobile

Edna Corporation signed a lease for $600,000 for an automobile. The automobile has an estimated useful life of 5 years. This lease would be considered to be a capital lease if:

A) the lease agreement allows Edna to purchase the automobile for $250 at the end of the lease.
B) the present value of the lease payments equals $25,000.
C) the auto is leased for two years.
D) title to the automobile transfers to Edna at the end of the lease term.