All of the Followings Are Ways in Which Companies Avoid

All of the followings are ways in which companies avoid leased assets capitalization in devising lease agreements, except:

A) Ensure that the lease does not specify the transfer of title of the property to the lessee.
B) Do not write in a bargain-purchase option.
C) Arrange for the present value of the minimum lease payments to be sufficiently more than the fair value of the leased property.
D) Set the lease term sufficiently below the estimated economic life of the leased property such that the economic life test is not met.