下列选项中，不属于申请上市的基金必须符合的条件是( )。

A．基金募集金额不低于2亿元

B．基金管理人持有的基金份额不少于2000万元

C．基金合同期限不少于5年

D．基金托管人为经批准、具有开展基金托管业务资格的商业银行

An analyst does research about operating lease and financial lease. In the later years, reporting a lease as a financial lease rather than an operating lease most likely results in:

A. higher net income for the lessee.
B. higher total cash flow for the lessee.
C. higher working capital for the lessee.