The US Government's Attitude Toward Transfer Pricing on Subsidiary Transactions in in Foreign

The U.S. government's attitude toward transfer pricing on subsidiary transactions in foreign locations is:

A) uninterested, because these transactions are outside the United States and, thus, beyond U.S. jurisdiction.
B) interested, because transfer pricing has tax implications for the host governments- hence the IRS guidelines.
C) neither interested nor uninterested, because, although there are tax implications for the host country, the U.S. tax authorities feel comfortable exercising their authority globally.
D) uninterested, because foreign taxes are of no interest to them.