单选题
编号：2695737
1. A BBB-rated corporation wishes to issue debt to finance its operations at the lowest cost possible. If it decides to sell a pool of receivables into a special purpose vehicle (SPV), its primary motivation is most likely to:
- A.Allow the corporation to retain a first lien on the assets of the SPV.
- B.Segregate the assets into a bankruptcy-remote entity for bondholders.
- C.Receive a guaranty from the SPV to improve the corporation's credit rating.