Which of the Following Criteria Would Not Apply in Determining

Which of the following criteria would not apply in determining if a lease is a capital lease if the beginning of the lease term falls within the last 25% of the total estimated economic life of the leased asset?

A) the lease is non-cancelable
B) the lease contains a bargain purchase option
C) the lease transfers ownership of the property to the lessee by the end of the lease term
D) the lease term is equal to 75% or more of the estimated economic life of the leased property