The Overall Cost of Capital for a Retail Store

The overall cost of capital for a retail store:

A) Is equivalent to the after-tax cost of the firm's liabilities.
B) Should be used as the required return when analyzing a potential acquisition of a wholesale distributor.
C) Reflects the return investors require on the total assets of the firm.
D) Remains constant even when the debt-equity ratio changes.
E) Is unaffected by changes in corporate tax rates.