The table below shows the present values of interest tax shield benefits and financial distress costs for four cases with different to wa ratios. What is the case with the optimal capital structure among these choices according to the Trade-off Theory of capital Debt-to-value ratio PV (Interest tax shield) 1209 $28K pv (Financial distress COSS) SBK $13K $20K 8 100% $58K 16096 590K 8096 $110K $71K A Case A OB Case B C. Case D. Case D