Net Income approach to valuation is based on which of the following assumption?

1
There are taxes and cost of debt is less than cost of equity
2
There are taxes and use of debt does not change the risk perception of investors
3
There are no taxes and use of debt changes the risk perception of investors
4
There are no taxes and cost of debt is less than the cost of equity and the use of debt does not change the risk perception of investors.

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