Which of these contractual terms would lead a company to account for a lease contract under the capital lease method? (check all that apply)

The lease term is greater than 75% of the life and the present value of the payments is at least 90% of the current market value. Both would require capital lease treatment. The other three would not.

The lease term is greater than 75% of the life and the present value of the payments is at least 90% of the current market value. Both would require capital lease treatment. The other three would not.