According to US GAAP, which of the following conditions would indicate that a foreign subsidiary's functional currency is the foreign currency?

A. Most of the subsidiary's financing comes from the parent, not from local banks.

B. Sales in the local market are not significant; most sales are to customers in the parent company country.

C. There is a veryhigh volume oftransactions between the subsidiary and the parent company.

D. The subsidiary's sales prices to its customersare typically not affected by changes in the exchange rate between the currency of the country where the subsidiary is locatedand the currency of the country where the parent company is located.