Which of the following statement is incorrect?

	A.	Restrictive covenants can limit the actions of managers of a borrowing corporation.
	B.	Some corporate bonds contain a call provision.
	C.	Bonds issued by the U.S. Treasury carry no default risk.
	D.	Convertible bonds are issued in order to control the number of bonds outstanding in the future.
	E.	All of the above statements are correct.