(Select ali that apply.) A. Whether the debt is convertible into stock of the corporation B. Whether the debt is subordinate to, or preferred over, other indebtedness of the corporation C. Whether there is a written unconditional promise to pay on domand or on a specified date a certain sum of money in return for adequate consideration in the form of money or money's worth, in addition to an unconditional promise to pay a fxed rate of interest D. The ratio of corporate debt to equity E. Whether the obligation is recognized as a capital gain or loss and the amount received differs from its face value or adjusted basis, unless the difference is due to original issue or market discount F. Whether the interest paid on indebtedness is deductible by the corporation in deriving its taxable income G. The relationship between holdings of stock in the corporation and holdings of the interest in question H. Whether the debt was issued at a premium