For US Companies, Why Is It an Advantage to Have a a Foreign

For U.S. companies, why is it an advantage to have a foreign branch in the early years of a foreign enterprise.

A) Branch remittances are subject o withholding taxes.
B) Losses can offset home office income for tax purposes.
C) Earnings distributed to the home office are translated at the exchange rate in effect at year end.
D) Profits are subject to CFC rules.