Which of the following statements about Interest Expense (IntExp) is NOT correct? a. If IntExp and the associated tax shield are treated as zero in the firm cash flows, they must be discounted using the WACC before tax to calculate the levered value of the firm including tax shields. O b. IntExp is treated as zero in the unlevered Cash Flow from Assets, or Operating Free Cash Flow formula. C. If IntExp is zero, the value of the unlevered firm is equal to the value of unlevered equity. O d. Higher IntExp has the effect of reducing Net Income but increasing Cash Flow from Assets. e. IntExp is calculated as the value of debt (D) multiplied by the cost of debt (rD)