Which of the Following Is NOT an Example of a Reason

Which of the following is NOT an example of a reason for corporations to set up facilities in other countries?

A) Toyota built factories in the United States to get around American quotas on imported cars.
B) Coca-Cola established a subsidiary in Brazil so that it could develop soft drinks suitable for Brazilian tastes.
C) Volkswagen built a factory in Mexico,because Mexico's labor is more expensive than in Germany.
D) Royal Dutch Shell pumps oil in Nigeria,because it has developed the necessary technology and needs new sources of petroleum.
E) Nike has its shoes made in Vietnam,because Vietnamese labor is cheaper than U.S.labor.