Which of the following statements is false? a. in general, the gain to investors from the tax deductibility of interest payments is referred to as theinterest tax shield. b. the interest tax shield is the additional amount that a firm would have paid in taxes if it did not haveleverage. c. because corporations pay taxes on their profits after interest payments are deducted, interestexpenses reduce the amount of corporate tax firms must pay.*d. as modigliani and miller made clear in their original work, capital structure matters in perfect capitalmarkets. thus, if capital structure does not matter, then it must stem from a market imperfection*