0. For the following items in List–I and List–II, indicate the correct code after matching them:
| List–I | List–II |
| (a) Net income approach for capital structure | 1. Modigliani, M. and Miller M.H. |
| (b) Net operating income approach for capital structure | 2. Robert Bruner |
| (c) Irrelevance of capital structure for the value of the firm. | 3. Ezra Soloman |
| FRICT analysis for capital structure | 4. David Durand |