In Order to Determine If, in Substance, a Complex Financial

In order to determine if, in substance, a complex financial instrument is debt, the answer should be yes to all of the following except:

A) Is the debtor legally obligated to repay the principal at the option of the creditor?
B) Is the debtor legally obligated to repay the principal at a fixed rate?
C) Is the amount convertible into common shares?
D) Is the periodic return on capital obligatory?