Which one is the advantage of Market rate approach?

Which one is the advantage of Market rate approach?
A.It can rarely be applied if the employee is moving from a high-to a lower-paying country.
B.It discourages repatriation.
C.It is administratively simpler than the balance sheet.
D.it is preferred when the assignment is likely to be short-term.
正确答案：It is administratively simpler than the balance sheet.