You are given a background paragraph that describes one or more causal or qualitative relationships such as a relationship in economics or a scientific law and a story that makes use of the concepts or the relationship described in the provided paragraph. You are also given a question about the story that requires an understanding of the relationship described in the background paragraph and the story. You need to come up with an answer to the given question; the answer will be a span from either the question or the story. In order to correctly answer the given question, you need to understand the relationship mentioned in the background paragraph and should be able to use it to understand that in the story. Your answer can not consist of any word that is not mentioned in any of these: the background paragraph, the story, or the question. You can directly copy and paste a span from the story or the question while answering the given question.
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Question: Background Paragraph: Any unused energy in food, whether it comes from carbohydrates, proteins, or lipids, is stored in the body as fat. An extra 3,500 Calories of energy results in the storage of almost half a kilogram (1 pound) of stored body fat. People who consistently consume more food energy then they need may become obese. Obesity occurs when the body mass index is 30.0 kg/m 2 or greater. Body mass index (BMI) is an estimate of the fat content of the body. It is calculated by dividing a person’s weight (in kilograms) by the square of the person’s height (in meters). Obesity increases the risk of health problems such as type 2 diabetes and hypertension. 
Story: Jerry and George are two roommates who have lived together since college. They have always gotten along well, have similar hobbies and even are the same height. They both enjoy watching sports and playing videogames, but Jerry also rides his bike several miles each week. George can't stand exercising. Instead, he prefers to lay around relaxing and driving his car if he needs to go somewhere. 
Question: Who has a higher risk of hypertension?

Answer: George.


Question: Background Paragraph: You generally can’t see, smell, taste, hear, or feel radiation. Fortunately, there are devices such as Geiger counters that can detect radiation. A Geiger counter, like the one pictured in the Figure below , contains atoms of a gas that is ionized if it encounters radiation. When this happens, the gas atoms change to ions that can carry an electric current. The current causes the Geiger counter to click. The faster the clicks occur, the higher the level of radiation. You can see a video about the Geiger counter and how it was invented at the URL below. 
Story: Keith landed a job with the EPA. As part of his training he needed to learn how the Geiger counter works. To learn more about the counter he tested it in three different locations, location A, location B, and location C. Location A had very high radiation; location B had low radiation; and location C didn't have any radiation. Keith learned how the counter works in locations with varying degrees of radiation. 
Question: Which location would have slower clicks, location A or location B?

Answer: location B.


Question: Background Paragraph: The trade-off theory of capital structure is the idea that a company chooses how much debt finance and how much equity finance to use by balancing the costs and benefits. The classical version of the hypothesis goes back to Kraus and Litzenberger[1] who considered a balance between the dead-weight costs of bankruptcy and the tax saving benefits of debt. Often agency costs are also included in the balance. This theory is often set up as a competitor theory to the pecking order theory of capital structure. A review of the literature is provided by Frank and Goyal.[2]

An important purpose of the theory is to explain the fact that corporations usually are financed partly with debt and partly with equity. It states that there is an advantage to financing with debt, the tax benefits of debt and there is a cost of financing with debt, the costs of financial distress including bankruptcy costs of debt and non-bankruptcy costs (e.g. staff leaving, suppliers demanding disadvantageous payment terms, bondholder/stockholder infighting, etc.). The marginal benefit of further increases in debt declines as debt increases, while the marginal cost increases, so that a firm that is optimizing its overall value will focus on this trade-off when choosing how much debt and equity to use for financing. 
Story: Bob is a financial analyst. He used to work for company A. Bob noticed that company A is mostly financed by debt. Recently, he changed job and now working as a financial analyst for another company, company B. Company B has completely different culture than company A. Company B is mostly financed by equity. 
Question: Would company B have or not have tax benefits of debt?

Answer:
not have.