What Is the Advantage of an Advance Pricing Agreement

What is the advantage of an advance pricing agreement?

A) IRS (Internal Revenue Service) will not challenge the transfer price after the tax return is filed if the agreement is followed.
B) Worldwide taxes will be minimized.
C) The brief form explaining the transfer price to be used can be completed with minimal effort by the taxpayer but will reduce a tremendous amount of work later.
D) All of the above are advantages of APA.