Few organization take full advantage of their employees' ideas and potential

Which sentence is correctly punctuated?

A) ?The employee, who previously worked for one of our competitors, will begin her new position on Monday. B) ?Companies, that offer exceptional customer service, often receive the highest ratings from consumers. C) Rebecca Gilles, who recently received recognition for her 30 years of employment, will retire on January 1.

The optimal capital structure is a function of ____

A) corporate income taxes B) financial distress costs C) agency costs D) corporate income taxes, financial distress costs, and agency costs