Which of the following represents the most technically equitable prepayment penalty provision between borrower and lender? A. Declining 5%/4%/3%/2%/1% penalty over initial five years B. Declining 3%/2%/1% penalty over initial three years C. Lock-out period for first two years followed by 3% /2%/1% penalty years 3 through 5 D. Yield maintenance formula.