Which of the following is a key restriction of debt financing arrangements?

	A.	Debt contracts are typically complicated legal documents that impose restrictions on the borrowers.
	B.	Debt contracts are typically complicated legal documents that impose substantial restrictions on the lenders.
	C.	Most corporate debt assumed by US corporations is valued in euros, so the corporations face considerable exchange rate risk.
	D.	Legal costs associated with constructing debt contracts are not tax deductible, which is a high cost for US borrowers.