Which of the statements below is TRUE regarding CAPITAL STRUCTURE?

A) Capital structure deals with the liability-side of the balance sheet.

B) According to the Static Theory of Capital Structure, the optimal capital structure is the one at which the company's weighted average cost of capital ("WACC") is at a maximum.

C) Adding debt to the capital structure will always make shareholders worse off.

D) Financial leverage is the degree to which a firm utilizes equity financing.