GBS SA is analysing its break point for debt capital in order to assess its financial viability. Information gathered from GBS financial statements indicate that it has a target capital structure of 40% debt with 60% equity. GBS's pre-tax cost of debt will remain at 9% until the firm raises more than CHF CHF 200'000 in new debt capital, at which point, its pre-tax cost of debt will increase when more than CHF 400'000 in equity capital is raised. Compute GBS's break point for debt capital: A. CHF 200'000 B. CHF 500'000 C. CHF 666'667