Call Provisions Usually Arise When the Issuing Company Wants the Option

Call provisions usually arise when the issuing company wants the option to:

A) retire the bonds earlier than planned because it has more capital than it needs.
B) require the retirement of bonds if market interest rates rise substantially above the coupon rate.
C) retire high interest rate bonds replacing them with lower cost debt when interest rates drop.
D) refund their debt because interest rates are escalating.