Which characteristics are used to determine the sales tax for general ledger accounting?

Which characteristics are used to determine the sales tax for general ledger accounting?
A . Country code assigned to company code, tax determination ID, Validity period
B . Country code assigned to company code, customer tax code, validity period
C . Country code assigned to business partner, customer tax code, validity period.
D . Country code assigned to business partner, tax determination ID, validity period.

Answer: D