On $1/1/2012$ ABC, Inc. enters into a $10-$year non$-$cancelable lease for a piece of machinery owned by XYZ$,$ Inc. The lease calls for annual payments of $$10,000,$ payable at the anning of each year of the lease $($first payment due on $1/1/2012).$ At the end of the lease, ownership transfers to ABC, Inc. XYZ$,$ Inc. purchased this machine on $12/31/2011$ for $$46,320,$ and the economic life of the machine is believed to be $20$ years. Both ABC, Inc. and XYZ$,$ Inc. use an $8\%$ discount rate to calculate present values.What type of lease is this from the perspective of XYZ$,$ Inc.?