The European Union encourages companies to abandon national boundaries and offer the same products to all of the member countries. Allianz, Germany's largest insurance group, is considering converting from a German company to a European company. If it makes this decision rationally, what will it do first?

a$.$

It will create a committee to make the final decision.

b$.$

It will create decision criteria based on national GNPs$.$

c$.$

It will identify problems arising from tax and regulatory issues.

d$.$

It will decide whether to expand to one nation at a time.