Which of the following is not one of the criteria for determining whether a lease is a finance lease?
A. The asset cost is greater than $100,000
B. The lease grants the lessee an option to purchase the asset that the lessee is reasonably certain to exercise
C. The lease term is for the major part of the remaining economic life of the asset
D. Alease that transdies ownership of the asset to the lessee by the end of the lease term