All of the Following Are Gains That Can Be Derived

All of the following are gains that can be derived by manipulating transfer prices,except:

A) a firm can reduce its tax liabilities by shifting earnings from a high-tax country to a low-tax one.
B) a firm can move funds out of a country where a significant currency devaluation is expected,thereby reducing its exposure to foreign exchange risk.
C) funds can be moved by a firm from a subsidiary to the parent company when financial transfers in the form of dividends are blocked by host-country government policies.
D) if there are high transfer prices on goods or services being imported into the country,a firm can reduce the import duties it must pay when an ad valorem tariff is in force.