\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ Amount of Debt } \\ \hline in the Capital & Earnings per & Market Price per \\ \hline Structure & Share (EPS) & Share (P0) \\ \hline$18,000,000 & $5.00 & $101.80 \\ \hline 24,000,000 & 5.70 & 112.75 \\ \hline 30,000,000 & 6.70 & 110.50 \\ \hline \end{tabular} According to this information, what is Absolute's optimal capital structure? Explain your answer. Round your answer to the nearest whole number. The optimal capital structure contains % of debt because it