Which of the Following Is Not a True Statement

Which of the following is not a true statement?

A) Companies that are believed to have high bankruptcy risk generally receive low credit ratings and must pay a higher interest rate for borrowing.
B) As a company's level of debt increases,the risk of bankruptcy increases.
C) Interest expense incurred when borrowing money,as well as dividends paid to stockholders,are both tax-deductible.
D) The mixture of liabilities and stockholders' equity a business uses is called its capital structure.