Which of the following statements is correct?

A) The marketing manager oversees the accounting and treasury functions and sets the overall financial strategy for the firm.

B) How a firm is financed with debt and equity does not affect the value of the firm because the mix between debt and equity does not affect the taxes the firm pays and the probability that the firm will go bankrupt.

C) All the answers are correct.

D) The top management position in the firm is the accounting officer (AO), who has the final decision-making authority among all the firm's executives.

E) Agency costs is the costs arising from conflicts of interest between a principal and an agent such.