In making credit decisions, which of the following items is considered a market-specific factor? Select one: O A. Whether the relative level of interest rates will encourage the borrower to take excessive risks. O B. Whether the volatility of earnings could present a period where the periodic payment of interest and principal would be at risk. O C. Whether the borrower's capital structure is beyond the point where additional debt increases the probability of loss of principal or interest. O D. Whether property can be pledged as collateral. O E. Whether the record of the borrower is sufficient to create an implicit contract