Which of the Following Would Not Be Counted in the U.S

Which of the following would not be counted in the U.S. BOP current account?

A) Helen, an American oil engineer, is a paid adviser to Middle Eastern countries in the area of petroleum extraction.
B) General Motors Corporation owns buildings that are situated in Mexico.
C) France purchases a new jet fighter aircraft from the Boeing Company in the U.S.
D) Martha receives a $50 dividend check on stock she owns in a business in Germany.