Although It Has Been Suggested That Firms in General May

Although it has been suggested that firms in general may prefer to do business with countries that have shorter cultural distances, which of the following arguments can be made against this assumptions?

A) ​Critics point out that a number of findings are consistent with the cultural distance hypothesis.
B) ​Cultural distance, while important, is only one of many factors to consider.
C) ​Cultural distance can be replaced by institutional distance.
D) ​Institutional distance exaggerates cultural distance.