The Highland-based company Eder buy goods and then resells them to its Irish-based subsidiary Pumukli, which resells them to its customers. The two countries have different corporate tax rates (TC). The table below contains the data: 10% Eder Pumukli TC 18% buying of goods 1000 1300 selling of goods 1300 1800 How much could they spare jointly on corporate tax payment if they used transfer pricing? Select one: a. 50 b. 30 C.40 d. 90