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?

Only DAM satisfies the foreign destination test.

Only USAco satisfies the foreign destination test.

Neither USAco nor DAM satisfy the foreign destination test.

Both USAco and DAM satisfy the foreign destination test.