The Moral Hazard Issues in Financial Firms Differ from Those

The moral hazard issues in financial firms differ from those in non-financial firms in the sense that

A) the moral hazard costs in non-financial firms are borne ex ante by the private lenders as well as the borrowers; while in financial firms, the costs are incurred ex post.
B) the moral hazard is priced among the contracting parties in non-financial firms in equilibrium; while in financial firms, the costs are borne by the taxpayers.
C) the moral hazard costs in a financial firms are borne ex post by the private lenders, resulting in a loss of value; while in financial corporations, the costs are borne ex ante, and therefore get priced in equilibrium.
D) the moral hazard costs in non-financial firms are borne ex post by the borrower; while in financial firms, the costs are incurred only to the extent that a project fails.
E) all of the above