IBM's Revamping of Its Sales Compensation Scheme Led to Some

IBM's revamping of its sales compensation scheme led to some valuable information. Which of the following is NOT one of them?

A) Do involve representatives from key countries.
B) Do allow local managers to decide the mix between base and incentive pay.
C) Do use consistent performance measures.
D) Do allow local countries flexibility in implementations.
E) Do assume that cultural differences can be managed through the incentive plan.