A President Can Issue a Pardon in Which of the Following

A president can issue a pardon in which of the following circumstances?

A) For all offenses against the United States, including impeachment
B) For all offenses against the United States, except impeachment
C) For all offenses against the United States, or any state
D) For all offenses against the United States, any state, or any locality
E) For all offenses against a state, but only after a state's governor has refused to grant a pardon