Many Corporate Finance Professionals Favor the CAPM for Determining the Cost

Many corporate finance professionals favor the CAPM for determining the cost of equity. Which of the following is a reason for this preference?

A) The data is less expensive.
B) The variables in the model that apply to public corporations are readily available from public sources.
C) Because the CAPM gives better treatment to flotation costs.
D) The CAPM uses data from the firm's financial statements.