Which of the following is least likely to be an incentive for structuring a lease as an operating lease instead of a capital lease（）

A. The period of use is short relative to the overall life of the asset.  

B. The lessee is in a high tax bracket and the lessor is in a low tax bracket.  

C. The corporate bond indenture contains specific covenants relating to financial policies that the company must follow.

火灾事故简易调查程序的结案时限是多少？