Of the Five Criteria for a Finance Lease, Which One

Multiple Choice

Of the five criteria for a finance lease, which one is not applied if the lease begins "at or near the end" of the economic life of the underlying asset?

A) A purchase option is reasonably certain to be exercised.
B) The economic life test.
C) The present value of lease payments greater or equal to substantially all of fair value test.
D) The passage of title criteria.