单选题 A company is determining the cost of debt to use in its weighted average cost of capital. It has recently issued a 10-year, 6 percent semiannual coupon bond for $ 864. The bond has a maturity value of $1 000. If the marginal tax rate is 35 percent, the cost of debt they should use in their calculation is closest to:

A、

A. 4.3%.
B、

B. 5.2%.
C、

C. 6.1%.

【正确答案】 B

【答案解析】[分析] 首先，计算债券的到期收益率(债务的税前成本)：