A and B both sound good. I'm not sure if this is a good question or a bad question.
The slight problem with B is that it implies the firm has already come back from losses before. If someone or something has an ability, it means they've done something a lot of times to have that experience. Choice B implies that the firm has already suffered loss in leverage in the past, yet it has the ability to pull itself out of that situation. If you have confidence in your favorite basketball's team to come back after being down twenty points, most likely you are basing this confidence on past events.
Choice A implies a more likely situation.
The thing I don't like about SC questions like these, however, is that without a longer passage, we don't know if the author intended to say that the firm has come back from losses before, or if this would be the first time for the firm to do such a thing. Some of the hardest SC questions, in my opinion, would not be so hard if we had more context. How are we supposed to know if Choice A or B is reality? How do we know which is more likely to be true? Again, I'm not sure how to side on the acceptability of this question.