Financial Managers at Parker Computers, an MNC, Want to Decrease

Financial managers at Parker Computers, an MNC, want to decrease the tariffs paid on components imported from Parker's subsidiaries. Which of the following would most likely accomplish this goal?

A) increasing the internal rate of return offered by the subsidiaries
B) lowering the transfer price charged by the subsidiaries
C) engaging in currency swaps with the subsidiaries
D) raising the transfer prices paid by the subsidiaries