Which of the Following Is the Correct Transfer Pricing Rule

Which of the following is the correct transfer pricing rule that can be followed by an FSC?

A) All transfer prices must be arm's-length prices.
B) Special rules allow the exporter to sell goods or services to the FSC at less than an arm's-length price.
C) Special rules apply for FSC income that arises from export services performed inside the United States for its parent companies.
D) Special rules apply only for income that is exempt from U.S. taxation.