Section 301 of the Sarbanes-Oxley Act 2002 had caused problems rather than providing solutions for the spread of corporate fraud globally. We can say this based on which of the following?

(a) U.S. companies with European subsidiaries must follow the act, but the labor laws in their respective European countries do not recognize the importance of whistleblowers.

(b) Whistleblowers are protected in Europe rather than in the U.S.

(c) Whistleblowing laws are stricter in Germany than in the U.S.

(d) U.S. whistleblowing laws allow whistleblowers to go under the FBI protective custody program.