Income Bonds Provide the Same Tax Advantage as Regular Coupon

Income bonds provide the same tax advantage as regular coupon paying bonds but have an advantage of:

A) not being in default if a coupon payment is omitted due to a lack of corporate income.
B) lacking the smell of death from financial distress.
C) being easier to sell in the marketplace given the lower risk of default.
D) not having any agency costs between bondholders and stockholders.