68 A resides in Taipei City, and M resides in Kaohsiung City. A and M jointly own and operate a privatemoving company, and do business in Taipei City. Knowing that M desired to get out of the business, Aoffered to purchase M’s moving tools and truck. M accepted but later changed his mind and started up anew business in Kaohsiung City, leaving A with no operating equipment other than the expenses incurred.If there is a contract between A and M, which district court may Plaintiff A file a lawsuit against DefendantM pursuant to Article 12 of the Code of Civil Procedure?
(A)Where A resides.
(B)Where M resides.
(C)Where either A or M resides.
(D)Whichever district A and M agreed to perform the contract.