In which circumstance is the IRS able to make transfer pricing adjustments? O AUS-based taxpayer shares costs with an affiliate that is not subject to U.S. income tax AUS-based taxpayer enters into a loan agreement with an affiliate that is not subject to US income tax O AUS-based taxpayer sells tangible property to an affiliate that is not subject to U.S. Income tax All of the above 43F Cloudy rch O 0 O lg