Which of the followings is false for the requirements for the acceptance of transaction value?

Select one:

A.

There should be no restrictions on the disposal or use of the goods

B.

None of these are correct

C.

Proceeds of any resale of the goods by the buyer should be shared with the seller, unless an appropriate addition was made to the declared price

D.

There must be a sales transaction

E.

The price should not be influenced by a relationship between the buyer and the seller; or even so, the price should not be different from the price of identical or of similar goods