Which of the following is true about the tax adjustment when calculating the cost of capital?

		The cost of equity is adjusted due to the tax shield provided by equity
		The cost of debt is adjusted due to the tax shield provided by debt
		Both the cost of equity and the cost of debt are adjusted due to the difference between an investor's return and firm's cost of funds
		Neither the cost of debt nor the cost of equity are adjusted since the return to the investor is equivalent to the cost for a firm