The User Cost of Capital with a Corporate Income Tax $\tau ( M P K + R + \bar { d } )$

The user cost of capital with a corporate income tax is given by which of the following?

A) $\tau ( M P K + R + \bar { d } )$
B) $( 1 - r ) \cdot R \cdot \bar { d }$
C) $\frac { R + \bar { d } - \frac { \Delta p _ { k } } { p _ { k } } } { 1 - \tau }$
D) $( 1 - \tau ) \left( \frac { \Delta p _ { k } } { p _ { k } } \right) M P K$
E) $\bar { d } \tau$