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求助 Level 1 corporate finance - self test

Corporate Finance note里面的self test question 2
which of the following would most likely lead to an increase in a typical firm's capital investment?

答案是B  an increase in the firm's expected marginal tax rate.


看了解释还是不太明白呀, tax rate增加了 导致WACC减少, 那跟capital investment 有什么关系呢? 望解答! 谢谢!!

还有, 选项A是 a need to increase inventory, 这个为什么不会导致capital investment 增加呢? asset 增加不算吗?

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