Which of the Following Best Explains the Localized Compensation Strategy

Which of the following best explains the localized compensation strategy?

A) It is a performance-based method of payment to motivate employees to perform better.
B) It is a pay banding system based on regions to balance out cost-of-living considerations.
C) It is payment to compensate for the challenge that an overseas assignment involves.
D) It is an increment based on the employee's length of time spent on the job.
E) It is a method of payment that allows expatriates working abroad to claim taxes paid overseas on their US tax forms.