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: Eder TC 10% Buying of goods 1000 Selling of goods 1300 Pumukli 18% 1300 2100 What transfer price would minimise the joint corporate tax payment? Select one: a. 1300 b. 2100 C. 1000 O d. 1400