FACTS: WIS-sub is a wholly owned Canadian subsidiary of Parent-Co a US corporation. WIS-SUB annually resells to industrial manufacturing companies approximately 30,000 industrial ovens purchased from Parent-Co, that are neither branded nor warranted. The operating margin WIS-sub earned on its intercompany resales was 1.5%. Parent-Co also sells 5,000 industrial ovens to an independent third party reseller in Canada for $100,000 each. Unlike the industrial ovens sold to WIS-sub, the industrial ovens sold in Canada to the third party reseller are warranted and bear the valuable Parent-Co label. QUESTIONS 1. Draw the legal entity organization chart and the intercompany flows in separate diagrams. Write down the important facts. 2. Is a transaction-based methodology the best" method? Why or why not? 3. Suppose that the comparable profits methodology is the best method Further assume that your search for comparable companies preliminarily includes those on the list below with all return on sales figures being a proper average of the last three taxable years