Which of the following statements about the use of debt financing $($financial leverage$)$ is incorrect?

A$.$

Because debt financing $$levers up$($increases$)$ owners$$ returns, its use is called financial leverage.

B$.$

Capital structure theory allows managers to precisely determine the optimal capital structure for any for$-$profit business.

C$.$

In most situations, the use of debt financing increases the return to owners $($say$,$ as measured by ROE$).$

D$.$

Debt financing allows more of a business$$s operating income to flow through to investors.

E$.$

In all situations, the use of debt financing increases the riskiness to owners.