In 2013, Apple Computer issued $17 billion in bonds. However, on Apple's balance sheet, the bond issue totals $16.96 billion. The $40 million difference represents: flotation costs O legal fees O opportunity costs the cost of printing bond certificates O SEC registration fees Which of the term structure theories claims that investors require maturity premiums to compensate them for buying securities that expose them to the risks of fluctuating interest rates? o the market segmentation theory. O the unbiased expectations theory. O the liquidity preference theory. the term structure of interest rates theory