Match the following
| List-I (Factors of capital structure) | List-II (Elements) |
| a. Size of business | 1. Big and small organisation |
| b. Expenses of capital issue | 2. Brokerage |
| c. Condition of capital Market | 3. Capital ratio |
| d. Tax provision | 4. Allowed tax |
| 5. Legal provision |
A. a-1, b-2, c-3, d-4
B. a-5, b-1, c-4, d-3
C. a-3, b-1, c-4, d-2
D. a-1, b-4, c-5, d-3
Answer: Option A

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