In the US, Permanent Deferral or Reduction of U

In the U.S., permanent deferral or reduction of U.S. tax is possible only in which of the following situations?

A) Income is earned from sources located in one of the U.S. possessions such as Guam or Puerto Rico during 2005.
B) Income is earned on goods produced in the U.S. but exported to other countries during 2004.
C) Income is earned in a foreign subsidiary but will not be repatriated to the U.S. for more than five years.
D) Both statements a and b are correct.
E) Both statements a and c are correct.