A company has 100 client computers that run WindowsXP 64-bit Edition.
You are deploying new computers that run a 32-bit version of Windows 8.
You need to transfer the contents of each user’s Documents folder to the new computer by using the least
amount of administrative effort.
What should you do?

A.
Back up the folders by running the NTBackup command.
Then restore the backup to the new computer.

B.
Manually copy the folder content to a USB flash drive.
Then paste the files to the new computer.

C.
Use Windows Easy Transfer.

D.
Use the User State Migration Tool.

Explanation:
http://social.technet.microsoft.com/Forums/en-US/mdt/thread/a23f7c88-331f-449a-900b-cddd761c7722/
Neither USMT5 or Easy Transfer support 64 to 32 migration.