Which of the Following Factors Cannot Under AASB 121 Be

Which of the following factors cannot under AASB 121 be considered in selecting an entity's functional currency:

A) the main currency influencing the selling price of its goods and services
B) the main currency influencing its labour and material costs
C) the currency of the main country whose competitive forces and regulation determine the selling price of its goods and services
D) the preferences of the entity's senior management group