Holiday Corp. has two divisions, Quail and Marlin. Quail produces a widget that Marlin could use in its production. Quails variable costs are $4 per widget while the full cost is $7. Widgets sell on the open market for $12 each. If Quail has excess capacity, what would be the maximum transfer price if Marlin currently is purchasing 100,000 units on the open market?

A. $5.00

B. $4.00

C. $7.00

D. $12.00