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Student Answer: Requires an estimate of the yield-to-maturity for long-term bonds. Is equal to the pretax cost of debt times t, where t = income tax rate. Is equal to the pretax cost of debt รท (1 - t), where t = income tax rate. Is approximated by the firm's short-term borrowing rate. Is estimated using the Capital Asset Pricing Model (CAPM). Question 10. Question : Which one of the following is an advantage of the payback method? Student Answer: It provides a (rough) measure of risk. It is linearly related to the net present value (NPV) of a proposed project. It considers all possible future cash flows. It applies conventional discounting procedures to anticipated future cash flows. It allows managers to choose between competing projects with