With Regard to Debt Securities,which of the Following Statements Is

With regard to debt securities,which of the following statements is true?

A) Issuing debt securities at a premium is not allowed for tax purposes.
B) Issuing debt securities at a premium results in the borrowing corporation receiving funds below the stated price.
C) Issuing debt securities at a premium will normally increase the after-tax cost of financing for the issuer, provided they are not in the business of lending money.
D) Issuing debt securities at a premium will normally reduce the after-tax cost of financing for the issuer, provided they are not in the business of lending money.