What Happens When Two Countries Apply Tariffs Against Each Other

What happens when two countries apply tariffs against each other in an attempt to capture their terms-of-trade gain?

A) Both countries lose because the terms-of-trade gain for one country is canceled by the tariff in the other country.
B) Both countries gain because the terms-of-trade gain for one country is canceled by the tariff in the other country.
C) Neither country gains nor loses because the terms-of-trade gain for one country is canceled by the tariff in the other country.
D) The country initially applying the tariff gains because it captures the terms-of-trade gain; the other country neither gains nor loses.