One Goal of the Tax Cuts and Jobs Act of 2017

One goal of the Tax Cuts and Jobs Act of 2017 is to encourage corporations to:

A) claim all overseas profits as U.S. profits to avoid paying taxes to foreign governments.
B) bring their overseas cash back to the U.S. at a one-time tax rate of 8 percent.
C) distribute all of their overseas profits as dividends to avoid all U.S. taxes.
D) bring all of their foreign assets back to the U.S. by paying a one-time tax rate of 15.5 percent on those assets.
E) repatriate their untaxed overseas profits.