What Characteristic(s)of Land Means That the Lessee Does Not Normally

What characteristic(s) of land means that the lessee does not normally receive substantially all of the risks and rewards incidental to ownership (in which case making a lease of land an operating lease) ?

A) Land normally has an indefinite economic life.
B) Land being leased normally has a building on it.
C) Land is a tangible asset.
D) Land title must be transferred only by law.