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