Which of the Following Transactions Engaged in by a Swiss

Which of the following transactions engaged in by a Swiss controlled foreign corporation creates foreign base company sales income?

A) Purchase of inventory from an unrelated person in Germany and sale to a related person in Poland.
B) Purchase of inventory from a related person in Germany and sale to an unrelated person in Switzerland.
C) Purchase of inventory from a related person in Germany and sale to a related person in Poland.
D) Purchase of inventory from an unrelated person in Germany and sale to an unrelated person in PolanD.Foreign base company sales income results from the sale or purchase of inventory to (or from) a related person, and the property is manufactured and sold outside the CFC's country of incorporation.