What is the main reason for the ITA dealing with non-arm's length sales differently than other sales? Choose the correct answer. O A. In a non-arm's length transaction, there is no way to establish the market value for an asset, so the ITA needs to provide guidance. OB. Tax avoidance can be the primary motivator of engaging in a non-arm's length transaction. OC. Because a non-arm's length transaction does not have any actual consideration paid for an asset, the ITA must determine an amount that is deemed to be consideration OD. Non-arm's length transactions do not in fact transfer any ownership, and therefore, only have the appearance of a transaction