USAco sells tires to Detroit Automobile Manufacturing ("DAM"), which mounts the tires on its automobiles for export to Canada. Both USAco and DAM own IC-DISCs. Which of the following statements is true?

a Only DAM satisfies the foreign destination test.

b Only USAco satisfies the foreign destination test.

c Neither USAco nor DAM satisfy the foreign destination test.

d Both USAco and DAM satisfy the foreign destination test.