An older version (1998) of the regulation 19 CFR § 18.12(a) read as follows:
(a) Merchandise received under an immediate transportation without appraisement entry may be entered for transportation and exportation or for immediate transportation, or under any other form of entry, and shall be subject to all the conditions pertaining to merchandise entered at a port of first arrival if not more than 6 months have elapsed from the date of original importation. If more than 6 months have elapsed, only an entry for consumption shall be accepted.
The current version of this regulation, reads as follows:
§ 18.12 Entry at port of destination.
(a) Arrival procedures. Merchandise received under an immediate transportation entry at the port of destination may be admitted to a FTZ, entered into a bonded warehouse, entered for consumption, transportation and exportation, immediate exportation, immediate transportation, or any other form of entry, within 15 calendar days from the date of arrival at the port of destination and is subject to all the conditions pertaining to merchandise entered at a port of first arrival.
Under the old regulations which were in force when this question was set, answer choice B is correct. However, under the amended regulations prevailing as of now, this answer is outdated.