ABC Corp has subsidiaries in New Zealand and Australia and sells its final goods in Australia for AUD50.602. It wants to transfer intermediate goods from the New Zealand subsidiary to the Australian subsidiary using transfer pricing. ABC believes a transfer price between AUD27.06 and AUD38.966 is acceptable. Suppose the corporate tax rate is 20.2% in Australia and 34.7% in New Zealand. If ABC operates rationally, what transfer price would it use for moving goods from New Zealand to Australia? O a. 27.060 O b. 38.966 O c.50.602 O d. 33.013