In recent years, productivity in the manufacturing sector of the Canadian economy has been:

Under federal income tax regulations, an individual may not deduct a loss on the sale of residential property unless:

A: The loss exceeds 20% of the individual's adjusted gross income; B: The property was also used for business purposes and showed a profit for the 3-year period immediately preceding the sale; C: The individual shows an additional capital gain which would be offset by the sale; D: The property was bought as an investment and was rented or leased out as such.

According to the Pecking Order Hypothesis, selling equity is the first choice for firms that require outside financing

Indicate whether the statement is true or false.