Which of the following cost-saving actions can potentially result in a company gaining a sustainable cost advantage over rivals because the company's actions to cut costs cannot be detected by rivals from the information in either the FIR or the Comparative Competitive Efforts section of the CIR?

A. Actions to underspend rivals on brand advertising

B. Actions to completely avoid the payment of any import tariffs

C. Making it a company policy never to produce branded footwear with higher than a 3.5-star S/Q rating

D. Actions to use only refurbished production equipment, actions to keeps supervisory costs to a bare minimum, and never spending any money on corprorate social responsibility and citizenship

E. Making it a company policy never to produce branded footwear with higher than a 3.0-star S/Q rating