Match the following List I (Concepts) List II (Disadvantages) A. Under capitalisation 1. Ignores time patterns of returns B. Over capitalisation 2. Increase in speculative activities C. Profit maximisation 3. Decline in value of maximisation securities Codes

• A.  A\[\to \]3, B\[\to \]1, C\[\to \]2      
• B.  A\[\to \]1, B\[\to \]2, C\[\to \]3
• C.  A\[\to \]3, B\[\to \]2, C\[\to \]1
• D.  A\[\to \]2, B\[\to \]3, C\[\to \]1