Which of the following are factors the tax law uses to determine whether a particular security is debt or stock? Group of answer choices A. whether the debt instrument is convertible into stock B. whether the debt security is subordinate to, or preferred over, other indebtedness of the corporation C. whether or not the corporation is "thinly capitalized" D. Only A & B are factors. E. All of the above (A, B, & C) are factors.