ABC has Sales $10,000, Net Income of $2000, and assets worth $20,000. Its target capital structure is 50% debt and 50% equity and WACC is 10%. Recently its sales revenue declined substantially as its factories were shut down due to a major strike. ABC has the following risks:

A) Financial Risk

B) Business risk

C) Maturity risk

D) Business Risk and Maturity risk

E) Business Risk and Financial Risk