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Which of the following statements is false? A) The equivalent after- tax interest rate is r - ( tax rate x r ). B) Interest

Which of the following statements is false?

A) The equivalent after- tax interest rate is r - ( tax rate x r ).

B) Interest rates vary based on the identity of the borrower.

C) The ability to deduct the interest expense increases the effective after- tax interest rate paid on the loan.

D) For loans to borrowers other than the U.S. Treasury, the stated interest rate is the maximum amount that investors will receive.

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