ABC, an all-equity firm is considering issuing debt to its capital structure. If ROE higher than the borrowing rate, which of the statements is most true?

A - EPS will increase if ABC borrows money and buys back shares at the market rate

B - EPS will decrease if ABC borrows money and buys back shares at the market rate

C - EPS will NOT be affected by a change in capital structure

D - There is insufficient information to determine the changes in EPS