Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

The cost of debt can be determined using the yield-to-maturity and the bond rating approaches. If the bond rating approach is used, the:
Option A:coupon is the yield.
Option B:yield is based on the interest coverage ratio.
Option C:company is rated and the rating can be used to assess the credit default spread of the company’s debt.

Answer: C