When Using a Cash Control Model Which Targets a Specific

When using a cash control model which targets a specific cash balance, what is the problem associated with the cash level breaching the upper, outer limit for an unacceptable length of time?

A) The inability to meet short term financial commitments.
B) The risk of theft.
C) The opportunity cost of foregone interest.
D) A rise in the cost of capital.
E) A negative impact on the company's credit rating.