Computadoras Argentinas, S.A., the wholly-owned South American subsidiary of IBM Corporation, a U.S. corporation, accidentally discharged toxic pollutants into the Uruguay River. As a result, hundreds of Uruguayan citizens became seriously ill. All of the actions leading to this accident occurred in Uruguay. Subsequently, a group of the victims filed suit for negligence against IBM in a U.S. federal district court in Texas, where IBM has $150,000,000 in annual sales. The district court, however, dismissed the case in favor of it being adjudicated in Uruguay. Themost likelyreason for doing so was on the basis of:

lack of personal jurisdiction.

lack of subject matter jurisdiction.

comity.

forum non conveniens.