An Example of a Transaction That Will Be a Surplus

An example of a transaction that will be a surplus item on the U.S. balance of payments is

A) a U.S. resident purchasing French wine.
B) a French subsidiary's plant in New Jersey purchasing parts from the main plant in Paris.
C) a gift of wheat from the U.S. government to India.
D) a tourist from Germany buying a ticket to fly from New York to Chicago on American Airlines.