Which statement or combination of statements is the most accurate regarding transfer pricing?

Multiple Choice

A$.$ Income taxes and import duties are an important consideration when setting a transfer price for companies that pursue international commerce

B$.$ Transfer prices cannot be used by organizations in the service industry

C$.$ Income taxes and import duties are an important consideration when setting a transfer price for companies that pursue international commerce; transfer prices cannot be used by organizations in the service industry

D$.$ Transfer prices cannot be used by organizations in the service industry; transfer prices are totally cost$-$based in nature, not market$-$based

E$.$ Income taxes and import duties are an important consideration when setting a transfer price for companies that pursue international commerce; transfer prices cannot be used by organizations in the service industry; transfer prices are totally cost$-$based in nature, not market$-$based