Which of the Following Statements Is True

Which of the following statements is true?

A) GAAP classifies dividends paid as a financing activity,but IFRS allows them to be classified as either an operating or financing activity.
B) GAAP allows interest paid to be classified as either an operating or financing activity,but IFRS requires that it be classified as a financing activity.
C) GAAP classifies dividends received as an investing activity,but IFRS allows them to be classified as either an operating or investing activity.
D) GAAP classifies interest received as either an operating or investing activity,but IFRS requires it to be classified as an investing activity.