The Tax Cut and Jobs Act of 2017 was designed to address all of the following concerns, EXCEPT:

A. when firms produce output for foreign markets, they might lower their tax burden by shifting the portion of profits associated with intangible assets (such as patents and brand names) into foreign subsidiaries.

B. low tax rates in the United States created an incentive to not repatriate profits to the United States.

C. some firms might use a foreign subsidiary to produce output for the U.S. market.

D. some U.S. companies shifted production to foreign countries to avoid high U.S. tax rates.