单选题 Scooter has leased equipment for a period of 10 years with the following provisions: Lease payments $ 5000 per year Current value of equipment $ 45000 Estimated useful life of equipment 15 years Salvage value no salvage value after 15 years At the end of ten years, Scooter has the option to buy the equipment for $15000. The discount rate is 10 percent. Scooter should: A. capitalize this lease because the present value of the lease payments exceeds 90% of its fair market value. B. capitalize this lease because the lease term is less than 75% of the economic life of the equipment. C. treat this lease as an operating lease.