A选项为何不对

问题如下：

The metric used by Fromm to assess Omikroon’s performance takes into account:

选项：

A.degree of financial leverage. B.operating liabilities relative to operating assets. C.competitiveness relative to companies in other tax regimes.

解释：

B is correct. Return on invested capital is net operating profit minus adjusted taxes divided by invested capital, where invested capital is defined as operating assets minus operating liabilities.