Parent and Junior Form a Unitary Group of Corporations

Parent and Junior form a unitary group of corporations.Parent is located in a state with an effective tax rate of 3%,while Junior's effective tax rate is 9%.Acting in concert to reduce overall tax liabilities,the group should:

A) Execute an intercompany loan, such that Junior pays deductible interest to Parent.
B) Have Parent charge Junior an annual management fee.
C) Shift Parent's high-cost assembly and distribution operations to Junior.
D) None of the above is an effective technique.
E) All of the above are effective techniques.