Match List-I with List-II.
| List-I | List-II |
| (A) | Interest Coverage Ratio | (I) | Rate of return |
| (B) | Choice of Technique | (II) | Fixed Capital |
| (C) | Credit Allowed | (III) | Capital structure |
| (D) | Capital budgeting decisions | (IV) | Working Capital |
Choose the correct answer from the options given below: