Read the following dialogue about manners:
Sarah: "Hey Tom, I was thinking about how different cultures have different manners. Like, in some places, it's rude to refuse food, even if you're full."
Tom: "Yeah, definitely. And what about greetings? In Japan, bowing is common, while in many Western countries, a handshake is standard. Also, eye contact is a big one. Some cultures see direct eye contact as a sign of respect, others as confrontational."
Sarah: "True. And table manners! Elbows off the table, don't talk with your mouth full... those are pretty universal, I think. Oh, and tipping! That's a huge one. Expected in the US, but can be offensive in some Asian countries."
Tom: "Absolutely. It's all about showing respect and understanding local customs. Even simple things like holding doors open for others or offering your seat on public transport are universal signs of good manners, regardless of culture."
Sarah: "Right. And saying 'please' and 'thank you' never goes out of style."
According to Sarah, in which region is tipping often considered offensive?
A) Western countries
B) The US
C) Japan
D) Some Asian countries
E) Public transport