Which of the following statements about the cost of capital is TRUE（）

A. Ideally, historical measures of the component costs from prior financing should be used in estimating the appropriate weighted average cost of capital.

B. The cost of issuing new equity could possibly be lower than the cost of retained earnings if the market risk premium and risk-free rate decline by a substantial amount.

C. In the weighted average cost of capital calculation, the cost of preferred stock must be adjusted for the cost to issue new preferred stock.

农业现代化是（）发展的共同趋势；是实现我国农业技术改造，充分发挥国民经济基础作用要求；是发挥科技作用，改变农村面貌，实现农民富裕，缩小三大差别，巩固社会主义制度的要求。