According to the Text, How Does Tax Avoidance Differ from Tax

According to the text, how does tax avoidance differ from tax evasion?

A) Tax avoidance makes a company more competitive; tax avoidance damages a company's profitability.
B) Tax avoidance is always ethical; tax evasion is never ethical.
C) Tax avoidance occurs domestically; tax evasion involves foreign entities.
D) Tax avoidance is legal; tax evasion is illegal.