In which of the of circumstances will an income be considered not to have been'brought into' or 'received in' Ghana?

A. any amount from an income accruing or derived from outside Ghana which is remitted to or transmitted into Ghana;

B. or any amount from an income accruing or derived from within Ghana which is used to purchase a movable property which is brought into Ghana.

C. or any amount from income accruing or derived from outside Ghana which is partly or fully used in settling any debt incurred in Ghana;

D. or any amount from an income accruing or derived from outside Ghana which is used to purchase a movable property which is brought into Ghana.