From an Individual's Perspective, Which of the Following Is Not

From an individual's perspective, which of the following is not an advantage of utilizing debt when determining whether debt (i.e., long-term securities) or stock should be used as part of the capital structure of the business?

A) It is less costly to pay a return to the investor.
B) It can be transferred without concern for control.
C) It provides a defense against possible imposition of the accumulated earnings tax.
D) It receives more favorable treatment should it become worthless.