[Solved] Parent and Junior form a unitary group of corporations. Parent is located in a state with an effective tax rate of 3%, while Junior's effective tax rate is 9%. Acting in concert to reduce overall tax liabilities, the group should: A) Execute an intercompany loan, such that Junior pays deductible interest to Parent. B) Have Parent charge Junior an annual management fee. C) Shift Parent's high-cost assembly and distribution operations to Junior. D) All of the above are effective income-shifting techniques for a unitary group. E) None of the above is an effective income-shifting technique for a unitary group. Sexually Explicit Materials: Content that depicts sexual acts, nudity, or erotic subject matter intended to evoke sexual arousal. National Interest: National interest refers to the goals and ambitions of a nation considered essential for its physical, economic, and cultural well-being. Media Regulation: Laws, rules, and guidelines that govern the operation, content, and impact of media organizations and platforms to ensure they serve the public interest. Deregulation: Deregulation involves the reduction or elimination of government power in a particular industry, often with the intention of increasing competition and fostering innovation.