Which of the Following Statements Concerning Non-U

Which of the following statements concerning non-U.S.IPOs is false?

A) They are,on average,much smaller than those on the Nasdaq or NYSE.
B) They offer significant first-day returns.
C) It is difficult,on average,to find enough interested investors for non-U.S.IPOs.
D) Taxation issues such as capital gains tax rules significantly impact how issues are priced and which investors are targeted for the offer.
E) All of the above statements are true.