NO.PZ2023112701000010
问题如下：
Interest payments to debtholders are:
选项：
A.residual payments.
B.at the discretion of the board.
C.deductible for corporate income tax purposes.
解释：
Correct Answer: C
C is correct. Interest payments on debt are tax deductible for the firm.
A is incorrect. Debtholders have priority claims on the cash flows of the firm over shareholders.
B is incorrect. Interest payments are contractual, not discretionary like shareholder dividends.
这道题怎么理解？从什么角度来思考？
