The Greatest Advantage of Using a Negotiated Transfer Price Is

The greatest advantage of using a negotiated transfer price is:

A) It is generally the most efficient method of determining transfer prices.
B) This may be the most practical approach when conflicts exist between selling and buying divisions.
C) The method produces transfer prices that are acceptable under international financial reporting standards.
D) Tax problems are avoided because the method is considered "arm's-length."
E) It is required for federal income tax purposes.