With Regard to Debt Securities, Which of the Following Statements

Multiple Choice

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

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