$[4$pt$]$ When valuing an entire firm using the cash flow from assets approach, why must the tax amount be adjusted?

A$.$ The tax effect of the dividend payments must be eliminated.

B$.$ The tax effect of the interest expense must be removed.

$(8)$ Taxes must be computed for valuation purposes based solely on the marginal tax rate.

D$.$ The taxes must be computed for valuation purposes based on the average tax rate for the past ten years.

E$.$ Only straight$-$line depreciation can be used when computing taxes for valuation purposes.