Which additional area of the company's financial picture introduces the 5 Steps DuPont analysis with respect to the 3 Steps analysis?

Answer A) It further breaks down the effect of leverage by considering the amount of interests paid and the impact on the tax rate to determine if indeed an increased leverage results in an increased ROE

Answer B) It introduces the tax rate to monitor the effects of an intelligent tax management policy

Answer C) It introduces the effect on ROE by the structure of the Principal - Interest composition and tenure of the debts