Suppose a U

Suppose a U.S.-based MNC makes bicycles with parts from its subsidiary in a low-tax East Asian country. The bicycle frames are made here, the component parts (cranksets, wheels, and so on) are made abroad, the bicycles are assembled in Japan and reimported to the U.S. It can reduce its reported U.S. income-and increase its subsidiary's profits-by

A) overcharging its subsidiaries for the U.S.-made frames.
B) undercharging its subsidiaries for the U.S.-made frames.
C) assembling the bicycles in the U.S.
D) none of the above