Which of the following statements is True? A): Tax shields are available to the firm on debt and preferred stock but not on equity. B): A firm's cost of capital should be used as the discount rate for every new project the firm considers. C): The mix of a company's short and long -term financing is referred to as its capital structure. D): Assuming a project has the same risk and financing as the firm, it will have a positive NPV if its rate of return is greater than the firm's WACC.