11-69 in Making Credit Decisions,the Following Item Is Considered a Market-Specific

11-69 In making credit decisions,the following item is considered a market-specific factor.

A) Whether the borrower's capital structure is beyond the point where additional debt increases the probability of loss of principal or interest.
B) Whether the relative level of interest rates will encourage the borrower to take excessive risks.
C) Whether property can be pledged as collateral.
D) Whether the volatility of earnings could present a period where the periodic payment of interest and principal would be at risk.
E) Whether the record of the borrower is sufficient to create an implicit contract.