Which, If Any, of the Following Is a Characteristic of the DPAD

Which, if any, of the following is a characteristic of the DPAD?

A) Not applicable in situations involving S corporations.
B) Applicable only to manufactured goods that are exported from the U.S.
C) Can never apply when the rendition of personal services is involved.
D) Can sometimes apply when some of the components of a product are manufactured in foreign countries.
E) None of the above.