[单选题]
Which of the following is a characteristic of a capital lease under U.S. GAAP?
A .The future obligation does not appear in the balance sheet of the lessee.
B .The present value of the minimum lease payments at the beginning of the lease term is 75% or more of the fair value of the property at the inception of the lease.
C .The lease contains a bargain-purchase option.
D .The lease term is substantially less than the estimated economic life of the leased property.
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