Which of the Following Criteria Would Require a Lessee to Classify

Which of the following criteria would require a lessee to classify a lease of land as a capital lease? 1.Transfer of ownership
2.Contains a bargain purchase option
3.Lease term is 75% of economic life
4.Present value of lease payments is 90% of fair value

A) any of the above criteria
B) criterion 1 or 2
C) criterion 1, 2, or 3
D) criterion 1, 2, or 4