Suppose affiliate A and affiliate B are in different countries. Affiliate A sells auto parts to affiliate B. Affiliate A's tax rate is 30%, and affiliate B's tax rate is 50%. If the transfer price can be set anywhere between $100 and $150, and affiliate B must pay a tariff of 5% on its imports. What is the optimal transfer price to minimize the total cash outflows (i.e. tax and tariffs) from the two affiliates? Please show calculations to support your conclusion.