How risk free is come from can you please explain that also there were given different countries tresuries which one to choseCard $1$

ABC Company is located in Greece. That company wants to raise its capital that is why currently this company has issued corporate bond. The corporate bond issue outstanding of the company is fixed interest rate $8\%$ that pays interest rate quarterly and it will mature in $5$ years. The bond is a $$1500$ face value and it is currently price at $$1600.$ Additionally information, some financial services have a commission fees meaning that the company will have to pay a commission $1\mathrm{.}5\%$ of the selling price for a new bond issues. Besides this, the company will also issue preferred stock. Per share will be paid a dividend $$8$ by the company and per share market price is at $$50.$ The flotation cost on preferred will amount to $$10$ per share. Apart from, the company's common stock is trading at $$46$ and its dividends are expected to grow at a constant rate of $8\%.$ The company paid a dividend previous year of $$3.$ The company decide to issue common stock but the company will have to pay a flotation cost per share equal to $4\%$ of selling price. Addition to this, the company decided to use all of their expected retained earnings in the coming year. Therefore, the company's beta is estimated $0\mathrm{.}85$ by the SML and market risk premium is $5\%.$ Greece treasury yield $8\mathrm{.}32\%,$ Italy treasury yield $7\mathrm{.}88\%,$ and Germany treasury yield $3\mathrm{.}25\%.$ Athens General Composite monthly date. January $1202,43$ point, February $1191,83$ point, March $1205,30$ point, April $1201,32$ point, May $1132,34$ point, June $1130,14$ point, July $1134,36$ point, August $1136,44$ point, September $1121,65$ point, October $1122,75$ point, November $1122,41$ point, December $1131,21$ point. The company tax shield rate $10\%.$ The company has an additional information below.

$\backslash$table$[[$Component$,$Balance Sheet Value,$\backslash$table$[[$Number$],[$outstanding$]],\backslash$table$[[$Current Market$],[$Price$]]],[$Debt$,$$$150,000,000,150,000,$$$1,085$