Which of the Following Events Is an Intercompany Transaction

Which of the following events is an intercompany transaction?

A) a parent corporation's sale of stock of a subsidiary corporation to a nonmember of the group
B) dividend payment received from a subsidiary corporation to its parent corporation; the subsidiary corporation is not an includible corporation
C) a capital contribution
D) accrual of interest on a loan made by one group member to another group member; both group members use the accrual method of accounting