Select only the statement that are true:

$(2)$

A$.$ When dealing with very complex issues, models are often used to simplify the situalion by focusing on a few essential vanaties.

B$.$ Earnings per share can be calculated by dividing the total eamings available to the company's stockholders by the nurmber of common stock outstanding

C$.$ None of the other statementsioptions is correct.

D$.$ The higher the risk associated with a project or a corporation the lower the required expected retum by investors would be