Why Doesn't GDP Include Intermediate Goods

Multiple Choice

Why doesn't GDP include intermediate goods?

A) Intermediate goods are not sold to consumers.
B) Intermediate goods are never valued at full retail price, leading to an undervaluation of GDP.
C) The value of intermediate goods is included in the final product, and accounting for the value twice would overestimate GDP.
D) All of these are reasons why GDP does not include intermediate goods.