Firm A and Firm B are comparable in EBIT, total assets, and tax rate. Firm A has higher operating leverage but Firm B has higher financial leverage. Which of the following statements is most correct? a. Net income of Firm A is more sensitive to sales fluctuations than B. b. ROIC(=NOPAT/TA) of Firm A is less sensitive to sales fluctuations than B c. ROE of Firm A is less sensitive to sales fluctuations than B. d. Firm B has a higher operating breakeven point than A if sales price and variable costs are comparable between the two firms e. Firm B faces higher business risk than Firm A.