Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Modigliani–Miller theorem with personal taxes | Statement: [Modigliani–Miller theorem, extendedBy, Modigliani–Miller theorem with personal taxes]

Target entity: Modigliani–Miller theorem with personal taxes
Context triple: [Modigliani–Miller theorem, extendedBy, Modigliani–Miller theorem with personal taxes]

• A. Modigliani–Miller theorem chosen
  The Modigliani–Miller theorem is a foundational result in corporate finance stating that, under certain idealized conditions, a firm's value is unaffected by its capital structure or how it is financed.
• B. The Theory of Corporate Finance
  The Theory of Corporate Finance is a comprehensive textbook by economist Jean Tirole that systematically develops modern corporate finance theory using tools from contract theory and information economics.
• C. Mincer earnings function
  The Mincer earnings function is a foundational econometric model in labor economics that relates individuals’ wages to their years of schooling and work experience.
• D. "The Nature of the Firm"
  "The Nature of the Firm" is a foundational 1937 economic essay by Ronald Coase that explains why firms exist and how transaction costs shape their size and structure.
• E. Reports on the relation of corporate finance to control
  "Reports on the relation of corporate finance to control" is an early 20th-century investigative study by the U.S. Bureau of Corporations analyzing how financial structures and ownership patterns influence corporate power and control.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.