One goal of the Tax Cuts and Jobs Act of 2017 is to encourage corporations to: A) Claim all overseas profits as U.S. profits to avoid paying taxes to foreign governments. B) Bring their overseas cash back to the U.S. at a one-time tax rate of 35% percent. C) Distribute all of their overseas profits as dividends to avoid all U.S. taxes. D) Bring all of their foreign assets back to the U.S. by paying a one-time tax rate of 15.5 percent on those assets. E) Repatriate their untaxed overseas profits.