单选题 Which statement regarding sinking funds is least likely correct? A. If rates have declined since the bond was issued, companies are likely to choose to retire a proportion of the debt through the delivery of securities. B. Sinking fund redemptions can be accomplished by making cash payment to the trustee who will then retire the applicable proportion of the bonds. C. The right to retire a greater portion of the bond issue than is stipulated in the indenture is called an "accelerated sinking fund provision".