Using the comparable profits method of transfer pricing, the transfer price is determined by:

A$.$

$$referring to an objective measure of profitability earned by uncontrolled taxpayers on comparable, uncontrolled sales.

B$.$

$$adding a standard profit margin to the operating expenses of the buying division.

C$.$

$$dividing a reasonable amount of profit between the selling and buying divisions.

D$.$

$$comparing the normal profits of the selling and buying divisions and basing the price on the highest margin.