I came late to class today; the reason being that the bus broke down.

A．today, and the reason being that

B．today, for the reason being that

C．today because

D．today; due to

MM的公司税模型命题二认为，在赋税条件下，当负债比率增加时，股东面临财务风险所要求增加的风险报酬的程度小于无税条件下风险报酬的增加程度，即在赋税条件下公司允许更大的负债规模。（）