APV method indicates that the levered firm is more valuable than the unlevered firm due to the tax benefit of debt. An unlevered firm wants to carry out a capital restructuring and change to a levered firm. The restructuring will be done by using borrowed money to repurchase its stock. Which date below would reflect the stock price change due to the restructuring?

	A.	A period after restructuring completion
	B.	Restructuring announcement date
	C.	Somewhere between announcement date and completion date
	D.	Restructuring completion date