Which of the Following Is NOT One of the Situations

Which of the following is NOT one of the situations provided in IFRS 16 Leases in relation to the classification of leases as finance leases?

A) Losses from the fluctuation of the fair value of the residual accrue to the lessee;
B) Leased assets are of a specialised nature;
C) The lessee has provided a guarantee that they will acquire the asset at the end of the lease term;
D) The lease is for a major part of the economic life of the asset.