Which of the following contentions concerning the static trade off theory of capital structure are true? (i) The optimal capital structure depends solely on the value of the tax shield. (ii) Costs of financial distress decrease as the amount of debt in the capital structure increases. (iii) The value of the tax shield increases as the amount of debt in the capital structure decreases. (iv) The cost of financial distress does not depend upon the nature of the firm's assets. Only (i) and (iii) are true. Only (ii) and (iv) are true. Only (iv) is true. None are true. Only (i) is true