Under Section 482 of the U.S Internal Revenue Code, what are arm's-length prices refer to? 

1. The prices which would have been agreed upon between unrelated parties engaged in the same or similar transactions under the same or similar conditions in the open market 

2. The prices which would have been agreed upon between subsidiaries engaged in the same or similar transactions under the same or similar conditions 

3. The prices which would have been agreed upon between a subsidiary and its parent in the same or similar transactions, under the same or similar conditions 

4. The prices which would have been agreed upon between a subsidiary and its parents in the same or similar transactions if the subsidiary would have been in another foreign country