Assuming All Sales Are Made to Unrelated Customers Outside the CFC's

Multiple Choice

Assuming all sales are made to unrelated customers outside the CFC's country of incorporation, which of the following types of income earned by a CFC is Subpart F income?

A) Income from sale of property manufactured by the CFC.
B) Income from the sale of property manufactured by a subsidiary of the CFC in the same country as the CFC.
C) Income from the sale of property manufactured by the U.S. parent of the CFC outside the CFC's country.
D) Income from the sale of property manufactured by an unrelated person outside the CFC's country of incorporation.