Which of the Following Statements Is True About Applying the Arm's-Length

Which of the following statements is true about applying the arm's-length standard for transfer pricing?

A) A unique transfer price will be objectively determined using the arm's-length concept.
B) Since a range of transfer prices would conform to the arm's-length concept, taxpayers can minimize taxes by choosing a transfer price at one end of the range.
C) The arm's-length concept is accepted worldwide as the optimal transfer pricing model.
D) Purchasing divisions prefer the arm's-length standard for transfer pricing over alternative methods.