What Is the "Floor" in Transfer Pricing

Multiple Choice

What is the "floor" in transfer pricing?

A) the transfer price that would leave the buying division no worse off if an input is purchased from an internal division
B) the transfer price that would leave the selling division no worse off if a good is sold to an internal division
C) the transfer price that would leave the buying division worse off if an input is purchased from an internal division
D) the transfer price that would leave the selling division worse off if a good is purchased from an outside supplier