When choosing to establish a foreign branch or subsidiary, a prime factor in the U$.$S$.$ company's decision is:

a$.$

the tax rates applicable to different forms of organizations.

b$.$

the investment tax credit given by the foreign country.

c$.$

whether the foreign taxes are creditable taxes for U$.$S$.$ purposes.

d$.$

both the tax rates applicable to different forms of organizations and whether the foreign taxes are creditable taxes for U$.$S$.$ purposes.