Which of the Following Is True of Profit Split Method

Which of the following is true of profit split method?

A) It is based on the assumption that similarly situated taxpayers will tend to earn similar returns over a given period.
B) Under this method, an arm's-length price is determined by referring to an objective measure of profitability earned by uncontrolled taxpayers on comparable, uncontrolled sales.
C) This method assumes that the buyer and seller are one economic unit.
D) This method is normally used in cases involving manufacturing, assembly, or other production of goods that are sold to related parties.