Which of the Following Statements Is Most Correct

Which of the following statements is most correct?

A) Capital export neutrality (CEN) , sometimes called domestic neutrality, suggests that investors should pay exactly the same total amount of taxes on income from foreign investments as they do on income from domestic investments.
B) Capital import neutrality (CIN) , or foreign neutrality, suggests that investments in any country should be taxed at the same rate no matter where the investor resides.
C) France and Germany embrace capital import neutrality while the U.S. follows capital export neutrality.
D) All of the statements above are correct.
E) Only statements a and c are correct.