A general rule is that some amount of debt might be beneficial if;

a. the pre-tax interest rate is greater than 5 percent

b. the pre-tax interest rate is less than the pre-tax return IRR on the project.

c. the term of the loan is for at least 10 years

d. the pre-tax interest rate is greater than the pre-tax return on money borrowed

e. the after-tax interest rate is greater than the after-tax return on money borrowed