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.

[Q]: Background Paragraph: Turner et al (2006) derived crash prediction models for this report’s predecessor and found a
pronounced ‘safety in numbers’ effect in the models. Using the crash prediction model for mid-block
locations, generic motorist and cyclist volumes can be used to demonstrate the impacts on the
expected crash rate of varying motor vehicle and cycle volumes. As shown in figure 2.20, an increase
in the proportion of cyclists to the overall traffic volume causes an increase in expected crashes at
mid-block locations, but the crash rate increases at a decreasing rate. That is to say, the crash rate per
cyclist goes down as the cycle volume increases. 
Story: There were a lot of motorcycles on Interstate 14 last week. On Friday, there were 1511 motorcyclists. On Saturday, there were 2511 motorcyclists. On Sunday, there were 3511 motorcyclists. On Monday, there were 4511 motorcyclists. On Tuesday, there were 5511 motorcyclists. On Wednesday, there were 6511 motorcyclists. On Thursday, there were 7511 motorcyclists. 
Question: What day had a lower crash rate per cyclist: Friday or Thursday?
[A]: Thursday.


[Q]: Background Paragraph: Storing large volumes of data – When storing XML to either file or database, the volume of data a system produces can often exceed reasonable limits, with a number of detriments: the access times go up as more data is read, CPU load goes up as XML data takes more power to process, and storage costs go up. By storing XML data in Fast Infoset format, data volume may be reduced by as much as 80 percent. 
Story: Roger had a busy day storing XML. At 4 PM, he stored 22211 Gigabytes to the database. At 5 PM, he stored 33322 Gigabytes to the database. At 6 PM, he stored 44433 Gigabytes to the database. At 7 PM, he got dinner. At 8 PM, he stored 55544 Gigabytes to the database. At 9 PM, he stored 66655 Gigabytes to the database. At 10 PM, he went to sleep to finish storing XML tomorrow. 
Question: What time did access times go up: 6 PM or 7 PM?
[A]: 6 PM.


[Q]: 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: Which company would most likely enjoy tax benefits of debt, company A or company B?
[A]:
company A.