Which of the Following Is Not a Criterion for Defining

Which of the following is not a criterion for defining a lease as a capital lease?

A) Ownership is transferred by the end of the lease agreement.
B) The lease contains an option to purchase the asset at a bargain price.
C) The present value of the lease payments at the beginning of the lease is 75% or more than the value of the asset.
D) The lease term is at least 75% of the economic life of the asset.