Which of the Following Occurs Under Tax Equalization

Which of the following occurs under tax equalization?

A) Expatriates realize tax benefits whenever actual taxes are less than the hypothetical tax.
B) The employee pays the foreign income tax, but not the U.S. government tax.
C) Employers reimburse expatriates for the difference between the hypothetical tax and the actual income tax.
D) The employer takes the responsibility for paying the income tax on behalf of the expatriates.