B为什么不选呢?可否举反例出来

问题如下：

Which of the following is least likely to be true with respect to optimal capital structure?

选项：

A.

The optimal capital structure minimizes WACC.

B.

The optimal capital structure is generally close to the target capital structure.

C.

Debt can be a significant portion of the optimal capital structure because of the tax- deductibility of interest.

解释：

B is correct. A company’s optimal and target capital structures may be very different from one another.