Which of the following Statement is false? Select one: A. In calcuating the cost of capital, we use marginal cost instead of historical cost. B. When estimating the cost of debt, dont' use the coupon rate on exisitng debt, which represents the cost of past debt. Instead, we should use the current interest rate on new debt. C. Accounts payable, accruals, and deferred taxes are not sources of funding that come from investors, so they are not included in the calculation of WACC. D. None of the above