ABC is re-evaluating a project. In its original evaluation, ABC decided that the appropriate cost of capital for the project was 10%. Which information is most likely to lead ABC to increase its cost of capital estimation?

	Initial estimate	Revised estimate
Fixed costs	$500,000	$1,000,000
Debt	$1,200,000	$1,500,000
Corporate tax rate	20%	30%

Group of answer choices

fixed costs

debt

corporate tax