Bentley Corporation has four individual shareholders. The shareholders are also owners of a portion of the corporation's debt. Which of the following characteristics is most likely to lead to a corporation being vulnerable to a charge of being thinly capitalized and having some of its debt recapitalized as equity?

Question options:

	A 60%/40% overall debt-to-equity ratio (based on all corporate debt)
	Shareholder debt holdings that are proportional to equity ownership
	Monthly payments of interest and principal on notes owned by shareholders