; (B) the investigative interests of the governmental entity seeking to compel the disclosure; (C) the interests of the foreign government in preventing the disclosure; (D) the reasons, if any, for the objection of the foreign government; (E) the penalties the provider or any employees of the provider would likely suffer as a result of violating the laws of the foreign country; (F) the location and nationality of the subscriber or customer whose communications are being sought; (G) the location and nationality of the victims; (H) the location of the offense; (I) the seriousness of the offense; (J) the importance of the sought-after data to the investigation