单选题:ABC公司增发普通股股票1000万元,筹资费率为8%,本年的股利率为l2%,预计股利年增长率为4%,所得税税率为30%,

题目内容:
ABC公司增发普通股股票1000万元,筹资费率为8%,本年的股利率为l2%,预计股利年增长率为4%,所得税税率为30%,则普通股的资本成本为(  )。 A.16%
B.17.04%
C.12%
D.17.57%

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